Annual audits

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Audit Services Group conducts the audits of about 120 public-sector bodies in Scotland. The remaining audits are carried out by firms of auditors appointed by the Auditor General and the Accounts Commission. View the complete list of audits and appointed auditors here.

The financial year for most public bodies in Scotland runs from 1 April to 31 March.

We publish all audit outputs on our website, unless there is good reason not to. For each audited body, we publish an annual audit plan, which outlines the work we plan to carry out for each audit, an interim report, if one has been produced, an annual audit report, and any other reports that are specified in the audit plan.

We publish final versions on our website after they have been considered by relevant committees in audited bodies and after the laying of certain accounts in Parliament.

Annual audit reports are compiled at the conclusion of each audit and are published between September and January, depending on the sector. Annual audit reports for colleges are published later as their financial year runs from 1 August to 31 July.

Annual audits

Annual Audits

Aberdeen City Council annual audit 2023/24

Angus Council annual audit 2023/24

Argyll and Bute Council annual audit 2023/24

Dumfries and Galloway Council annual audit 2023/24

Dundee City Council annual audit 2023/24

East Dunbartonshire Council annual audit 2022/23

East Lothian Council annual audit 2023/24

East Renfrewshire Council annual audit 2022/23

Edinburgh Integration Joint Board annual audit 2023/24

Falkirk Council annual audit 2023/24

Falkirk Integration Joint Board annual audit 2022/23

Highland Council annual audit 2023/24

Midlothian Council annual audit 2023/24

North Ayrshire Council annual audit 2023/24

North Lanarkshire Council annual audit 2023/24

Perth and Kinross Council annual audit 2023/24

Shetland Islands Council annual audit 2023/24

South East of Scotland Transport Partnership annual audit 2022/23

South East of Scotland Transport Partnership annual audit 2023/24

South Lanarkshire Council annual audit 2023/24

West Lothian Council annual audit 2023/24

Architecture and Design Scotland annual audit 2023/24

Cairngorms National Park Authority annual audit 2023/24

Creative Scotland and Creative Scotland National Lottery Distribution Fund annual audit 2023/24

Crown Estate Scotland Annual audit 2023/24

Fife College annual audit plan 2023/24

Forth Valley College annual audit 2022/23

Royal Botanic Garden Edinburgh annual audit 2023/24

Scottish Canals annual audit plan 2023/24

Scottish Public Pensions Agency annual audit 2023/24

Scottish Borders Integration Joint Board annual audit plan 2023/24

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Annual audits

Annual Audits

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