Consultation on Code of Audit Practice 2026
Shaping the future of independent, high-quality public audit
We are seeking views on our plans to ensure the delivery of independent and high-quality public audit in the future.
Audit Scotland has launched a consultation on the draft new Code of Audit Practice and wants to hear from the public, audit providers, public bodies and other interested parties. The consultation, on behalf of the Auditor General for Scotland and the Accounts Commission, is running until Friday 27 March. The new Code will apply from the 2027/28 financial year.
You can take part in our consultation by filling out our response form.
Draft Code of Audit Practice
The Code of Audit Practice sets out the principles of public audit in Scotland, and what the AGS and the Commission expect from the audit of public bodies.
Consultation on new Code of Audit Practice
The consultation draft outlines the arrangements for audit that gives the public and decision-makers assurance about the use of public money and helps Scotland's public bodies improve financial management and delivery of public services. This includes some significant proposed changes following a comprehensive review.
Stephen Boyle, Auditor General for Scotland, said:
Our overarching vision is that public money is well spent to meet the needs of Scotland’s people. Central to this is independent, high-quality audit of how public money is managed and spent.
We are also working to ensure that public audit is fit for the future. The draft Code of Audit Practice sets out how we aim to provide a robust, independent and proportionate public audit model that meets the needs of tomorrow.
Jo Armstrong, Chair of the Accounts Commission, said:
Public audit’s role in providing assurance and driving improvements in public services is more important than ever.
The Code we are consulting on aims to help ensure that public audit continues to support public bodies and help the public and their elected representative to understand how public money is spent. With that in mind, we want to hear from a wide and diverse group of people and organisations to help shape the future of public audit.
Take part in our consultation by filling out our online form:
