About us - the Auditor General, Accounts Commission and Audit Scotland
Information about who we are, where to find us, how to contact us, how we are managed and our external relations:
General information about us
Enabling legislation links go to www.legislation.gov.uk.
- Enabling legislation for Audit Scotland
- Enabling legislation for Auditor General
- Enabling legislation for Accounts Commission
- The powers and obligations of Audit Scotland, Auditor General and Accounts Commission - PDF 1.2Mb
- Public audit in Scotland 2023-28 - PDF 3.3Mb
- Office addresses, opening hours and contact details for Audit Scotland, Auditor General and Accounts Commission
About
- Audit Scotland
- Auditor General
- Accounts Commission
- Freedom of information requests
- Freedom of information publication scheme
- Complaints about Audit Scotland, Accounts Commission and Auditor General
How the authority is run
- Audit Scotland Board, Auditor General, senior managers and notice of interests
- Accounts Commission members and notice of interests
- Audit Scotland members' code of conduct - PDF 277Kb
- Accounts Commission members' code of conduct - PDF 197Kb
- Staff Code of Conduct - PDF 166Kb
- Audit Scotland standing orders - PDF 171Kb
- Accounts Commission standing orders
- Audit Committee terms of reference - PDF 177Kb
- Counter Fraud Policy - PDF 155Kb
- Ethical Standards Policy - PDF 421Kb
- Hospitality and gifts register for Board and senior managers
- Audit Scotland Financial Regulations- PDF 160Kb
- Audit Scotland Scheme of Delegation- PDF 118Kb
Corporate planning
- Audit Scotland corporate plan - PDF 984Kb
- Accounts Commission strategy - PDF 259Kb
- Health and Safety policy - PDF 107Kb
- Diversity and equality publications for the Accounts Commission
- Diversity and equality publications for Audit Scotland
- Diversity and Equality policy - PDF 149Kb
- Equal pay policy - PDF 91Kb
- Whistleblowing policy - PDF 93Kb
External relations
- Audit Scotland internal audit plan 2023/24 - PDF 344Kb
- External auditors' plan 2021 - PDF 269Kb
- Policy on the provision of Non-Audit Services by Audit Scotland's external auditor - PDF 77Kb
Memoranda with other bodies
These are under review and available upon request.