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The current consultation1Audit Scotland. (2026, February 23). Consultation on Code of Audit Practice 2026. Retrieved from https://audit.scot/news/consultation-on-code-of-audit-practice-2026 runs until 27 March 2026, with the new code applying from the 2027/28 financial year.
The Committee believes that the new, streamlined documents represent an improvement on the previous multi-volume Code.
The Committee recommends that the Parliament agrees the changes to the Code of Conduct and the written statement determination.
The EHRC have carried out a consultation, which closed on 3 January 2025, on an updated Code of Practice for services, public functions and associations: Equality regulator opens consultation on updated Code of Practice | EHRC 22.
Any further projected implementation costs will be considered following a process to co-design the new code with service operators and households, and when developing and consulting on the code.