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Last updated: 6 March 2026

Future PA Model SCPA to AGS 6 March 2026

The Commission is mindful that the Code is important in ensuring that public audits are undertaken to a consistent standard.
Last updated: 13 March 2026

Future Public Audit Model AGS AC to SCPA 30 June 2025

Areas for feedback We are therefore keen to hear your views on the current public audit model set out in the Code and what you would like to ensure we consider for the next code.
Last updated: 8 September 2025

Letter from The Auditor General for Scotland and the Accounts Commission for Scotland Future Public

Areas for feedback We are therefore keen to hear your views on the current public audit model set out in the Code and what you would like to ensure we consider for the next code.
Last updated: 18 December 2024

20241216_ Minister to Convener _ Scottish Pubs Code Consultation 3 Outcome

The purpose of the consultation was to respond to stakeholder concerns about the Scottish Pubs Code Regulations 2024 and ensure that the code delivers more effectively the improvements which the sector wishes to see, bearing in mind that the purpose of the code is to improve t...
Last updated: 1 November 2022

PE1895 SPICe briefing

The Code requires regulatory functions to be exercised in accordance with the principles of better regulation (see paragraph 2 of the Code).
Last updated: 21 December 2023

The Funeral Director Code of Practice

A formal Policy Note is not required as the Code is not a Statutory Instrument. This information note instead serves to introduce the Code and related impact assessments.
Last updated: 9 December 2025

Scottish Regulators Strategic Code of Practice_Letter from Cab Sec_4 December 2025

Our aim is to lay an updated version of the Code before Parliament in 2026. The Scottish Housing Regulator have confirmed to Committee that they will actively engage in the Forum and contribute to the review of the Code.
Last updated: 24 March 2026

Rural Support Plan and Code of Practice

Laying and publishing the Rural Support Plan enables Scottish Ministers to exercise functions under the ARC Act. This includes enabling the Code of Practice on Sustainable and Regenerative Agriculture (“the Code”) to be laid and published.
Last updated: 6 March 2026

Future PA Model PAC to AGS 6 March 2026

We also note that the Code aims to provide audits that are impactful and timely.
Last updated: 14 June 2023

Admin SIT HMRC to PAC 12 June 2023

The vast majority of employers operate the correct codes, however a small minority of employers apply codes without the Scottish ‘S’ prefix.

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