The Auditor General for Scotland and the Accounts Commission have confirmed the appointment of the auditors to Scotland’s public bodies for the next five years.
From October 2022, the audits of health, central government and further education bodies, on behalf of the Auditor General, and of local government, on behalf of the Commission will be carried out by a mix of in-house Audit Scotland teams and external firms. The full list of auditors to each public body is available on the Audit Scotland website.
Public audit appointments in Scotland are changed every five years as part of a range of measures to safeguard auditors’ independence and rigour. Auditors appointed under this round will follow the new Code of Audit Practice, which sets out the scope of public audit and ensures its compliance with professional and legal requirements.
Stephen Boyle, Auditor General for Scotland, said:
Robust, independent public audit provides assurance to the people of Scotland about how public money is spent and also helps public bodies improve. The confirmation of audit appointments for the next five years is a key step in ensuring the sustainability and continuing improvement of high-quality public audit.
Dr William Moyes, Chair of the Accounts Commission, said:
Reliable, objective and effective audit is the bedrock of the Accounts Commission’s role in holding local government bodies and key public services to account and helping them to improve.