Audit appointments

Audits are undertaken by Audit Scotland's Audit Services Group or by private firms. Audit appointments are made by the Accounts Commission (for local government) and the Auditor General for Scotland (for other sectors).

The lists below show all the audits in each sector and who will be carrying them out for the 2023/24 audits.

The number of audits can change during the year so these lists will be updated regularly.

Current audit appointments

Local government sector

Councils

Aberdeen City Council - Audit Scotland
Aberdeenshire Council - Grant Thornton UK LLP
Angus Council - Audit Scotland
Argyll and Bute Council - Mazars
City of Edinburgh Council - Audit Scotland
Clackmannanshire Council - Deloitte LLP
Comhairle nan Eilean Siar (Western Isles Council) - Audit Scotland
Dumfries and Galloway Council - Audit Scotland
Dundee City Council - Audit Scotland
East Ayrshire Council - Audit Scotland
East Dunbartonshire Council - Mazars
East Lothian Council - Audit Scotland
East Renfrewshire Council - EY
Falkirk Council - Audit Scotland
Fife Council - Azets Audit Services
Glasgow City Council - EY
Highland Council - Audit Scotland
Inverclyde Council - KPMG LLP
Midlothian Council - Audit Scotland
Moray Council - Grant Thornton UK LLP
North Ayrshire Council - Audit Scotland
North Lanarkshire Council - Audit Scotland
Orkney Islands Council - KPMG LLP
Perth and Kinross Council - Audit Scotland
Renfrewshire Council - Azets Audit Services
Scottish Borders Council - Audit Scotland
Shetland Islands Council - Audit Scotland
South Ayrshire Council - Audit Scotland
South Lanarkshire Council - Audit Scotland
Stirling Council - Deloitte LLP
West Dunbartonshire Council - Mazars
West Lothian Council - Audit Scotland

Pension funds

Dumfries and Galloway Council Pension Fund - Audit Scotland
Falkirk Council Pension Fund - Audit Scotland
Fife Council Pension Fund - Azets Audit Services
Highland Council Pension Fund - Audit Scotland
Lothian Pension Fund - Azets
North East Scotland Pension Fund - Audit Scotland
Orkney Islands Council Pension Fund - KPMG LLP
Scottish Borders Pension Fund - Audit Scotland
Shetland Islands Council Pension Fund - Audit Scotland
Strathclyde Pension Funds - EY
Tayside Pension Fund - Audit Scotland

Other

Aberdeen City Integration Joint Board - Audit Scotland
Aberdeenshire Integration Joint Board - Grant Thornton UK LLP
Angus Integration Joint Board - Audit Scotland
Argyll and Bute Integration Joint Board - Mazars
Ayrshire Valuation Joint Board - Audit Scotland
Central Scotland Valuation Joint Board - Deloitte LLP
Clackmannanshire and Stirling Integration Joint Board - Deloitte LLP
Clyde Valley Learning and Development Joint Committee - Audit Scotland
Dumfries and Galloway Integration Joint Board - Audit Scotland
Dunbartonshire and Argyll and Bute Valuation Joint Board - Mazars
Dundee City Integration Joint Board - Audit Scotland
East Ayrshire Integration Joint Board - Audit Scotland
East Dunbartonshire Integration Joint Board - Mazars
East Lothian Integration Joint Board - Audit Scotland
East Renfrewshire Integration Joint Board - EY
Edinburgh Integration Joint Board - Audit Scotland
Falkirk Integration Joint Board - Audit Scotland
Fife Integration Joint Board - Azets Audit Services
Glasgow City Region - City Deal Cabinet Joint Committee - EY
Glasgow and Clyde Valley Strategic Development Planning Authority - Azets Audit Services
Glasgow City Integration Joint Board - EY
Grampian Valuation Joint Board - Grant Thornton UK LLP
Highlands and Western Isles Valuation Joint Board - Audit Scotland
Highlands and Islands Transport Partnership - Audit Scotland
Inverclyde Integration Joint Board - KPMG LLP
Lanarkshire Valuation Joint Board - Audit Scotland
Lothian Valuation Joint Board - Audit Scotland
Midlothian Integration Joint Board - Audit Scotland
Moray Integration Joint Board - Grant Thornton UK LLP
Mugdock Country Park Joint Management Committee - Mazars
North East Scotland Transport Partnership - Grant Thornton UK LLP
North Ayrshire Integration Joint Board - Audit Scotland
North Lanarkshire Integration Joint Board - Audit Scotland
Orkney and Shetland Valuation Joint Board - KPMG LLP
Orkney Integration Joint Board - KPMG LLP
Perth and Kinross Integration Joint Board - Audit Scotland
Renfrewshire Integration Joint Board - EY
Renfrewshire Valuation Joint Board - Azets Audit Services
Scotland Excel - Azets Audit Services
Scottish Borders Integration Joint Board - Audit Scotland
South East of Scotland Transport Partnership - Audit Scotland
Shetland Integration Joint Board - Audit Scotland
South Ayrshire Integration Joint Board - Audit Scotland
South Lanarkshire Integration Joint Board - Audit Scotland
South West of Scotland Transport Partnership - Audit Scotland
Strathclyde Concessionary Travel Scheme Joint Committee - Audit Scotland
Strathclyde Partnership for Transport - Audit Scotland
Tayside and Central Scotland Transport Partnership - Audit Scotland
Tay Road Bridge Joint Board - Audit Scotland
Tayside Contracts Joint Committee - Audit Scotland
Tayside Valuation Joint Board - Audit Scotland
West Dunbartonshire Integration Joint Board - Mazars
West Lothian Integration Joint Board - Audit Scotland
West of Scotland Archaeology Service Joint Committee - EY
West of Scotland European Forum - EY
Western Isles Integration Joint Board - Audit Scotland
Zetland Transport Partnership - Audit Scotland

Health sector

Territorial Health Boards

NHS Ayrshire and Arran - Audit Scotland
NHS Borders - Audit Scotland
NHS Dumfries and Galloway - Audit Scotland
NHS Fife - Azets Audit Services
NHS Forth Valley - Deloitte LLP
NHS Grampian - Grant Thornton UK LLP
NHS Greater Glasgow and Clyde - EY
NHS Highland - Audit Scotland
NHS Lanarkshire - Audit Scotland
NHS Lothian - Audit Scotland
NHS Orkney - KPMG LLP
NHS Shetland - Audit Scotland
NHS Tayside - Audit Scotland
NHS Western Isles - Audit Scotland

Special Health Boards

Healthcare Improvement Scotland - Audit Scotland
Mental Welfare Commission for Scotland - Grant Thornton UK LLP
NHS 24 - Deloitte LLP
NHS Education for Scotland - Audit Scotland
NHS National Services Scotland - Audit Scotland
NHS National Waiting Times Centre Board - KPMG LLP
Public Health Scotland - Azets Audit Services
Scottish Ambulance Service - Azets Audit Services
The State Hospital - KPMG LLP

Further education sector

Ayrshire College - Azets Audit Services
Borders College - Azets Audit Services
City of Glasgow College - Audit Scotland
Dumfries and Galloway College - Azets Audit Services
Dundee and Angus College - Mazars
Edinburgh College - Mazars
Fife College - Mazars
Forth Valley College - Mazars
Glasgow Clyde College - Audit Scotland
Glasgow Kelvin College - Audit Scotland
Glasgow Regional Board - Audit Scotland
Inverness College - Deloitte LLP
Lews Castle College - Deloitte LLP
Moray College - Deloitte LLP
New College Lanarkshire - Audit Scotland
North East Scotland College - Audit Scotland
North Highland College - Deloitte LLP
Perth College - Deloitte LLP
South Lanarkshire College - Audit Scotland
West College Scotland - Azets Audit Services
West Lothian College - Audit Scotland

Central government sector

Accountant in Bankruptcy - Audit Scotland
Architecture and Design Scotland - Audit Scotland
Bord na Gaidhlig - Audit Scotland
Cairngorms National Park Authority - Mazars
Care Inspectorate - Deloitte LLP
Children and Young People's Commissioner Scotland - Audit Scotland
Children's Hearings Scotland - Audit Scotland
Commissioner for Ethical Standards in Public Life in Scotland - Audit Scotland
Community Justice Scotland - Audit Scotland
Consumer Scotland - Deloitte LLP
Creative Scotland - Audit Scotland
Creative Scotland Lottery Fund - Audit Scotland
Crofting Commission - Audit Scotland
Crown Estate Scotland - Audit Scotland
Crown Office and Procurator Fiscal Service - Audit Scotland
Disclosure Scotland - Deloitte LLP
Education Scotland- Audit Scotland
Ferguson Marine Port Glasgow - Audit Scotland
Food Standards Scotland - Deloitte LLP
Forestry and Land Scotland - Grant Thornton UK LLP
Highlands and Islands Enterprise - Audit Scotland
Historic Environment Scotland - Audit Scotland
Independent Living Fund - Audit Scotland
Loch Lomond & the Trossachs National Park Authority - Mazars
National Galleries of Scotland - Audit Scotland
National Library of Scotland - Audit Scotland
National Museums Scotland - Audit Scotland
National Records of Scotland - Grant Thornton UK LLP
NHS Superannuation Scheme (Scotland) - Audit Scotland
Non-Domestic Rates Account - Audit Scotland
Office of the Scottish Biometrics Commissioner - Audit Scotland
Office of the Scottish Charity Regulator - Deloitte LLP
Police Investigations and Review Commissioner - Audit Scotland
King's and Lord Treasurer's Remembrancer - Audit Scotland
Quality Meat Scotland - Audit Scotland
Registers of Scotland - Deloitte LLP
Revenue Scotland Resource Accounts and the Devolved Taxes Account - Audit Scotland
Risk Management Authority - Audit Scotland
Royal Botanic Gardens Edinburgh - Audit Scotland
Scottish Canals - Audit Scotland
Scottish Children's Reporter Administration - Audit Scotland
Scottish Consolidated Fund - Audit Scotland
Scottish Courts and Tribunals Service - Audit Scotland
Scottish Criminal Cases Review Commission - Audit Scotland
Scottish Commission on Social Security - Audit Scotland
Scottish Enterprise - Audit Scotland
Scottish Environment Protection Agency - Audit Scotland
Scottish Fire and Rescue Service - Audit Scotland
Scottish Fiscal Commission - Deloitte LLP
Scottish Forestry - Grant Thornton UK LLP
Scottish Funding Council - Mazars
Scottish Government - Audit Scotland
Scottish Housing Regulator - Audit Scotland
Scottish Human Rights Commission - Audit Scotland
Scottish Information Commissioner - Grant Thornton UK LLP
Scottish Land Commission - Deloitte LLP
Scottish Legal Aid Board - Mazars
Scottish Legal Complaints Commission - Audit Scotland
Scottish National Investment Bank - KPMG LLP
Scottish Natural Heritage - Mazars
Scottish Parliamentary Corporate Body - Audit Scotland
Scottish Police Authority - Grant Thornton UK LLP
Scottish Prison Service - Audit Scotland
Scottish Public Pensions Agency - Audit Scotland
Scottish Public Services Ombudsman - Audit Scotland
Scottish Qualifications Authority - Audit Scotland
Scottish Road Works Commissioner - Audit Scotland
Scottish Social Services Council - Deloitte LLP
Scottish Teachers' Superannuation Scheme - Audit Scotland
Skills Development Scotland - Audit Scotland
Social Security Scotland - Audit Scotland
South of Scotland Enterprise - Audit Scotland
sportscotland Group - Audit Scotland
sportscotland Lottery Fund - Audit Scotland
Standards Commission for Scotland - Audit Scotland
Student Awards Agency for Scotland - Deloitte LLP
Transport Scotland - Audit Scotland
VisitScotland - Audit Scotland
Water Industry Commission for Scotland - Audit Scotland