Publication: Annual Assurance and Risks Report: A review of 2024/25 local government audits in Scotland

The Annual Assurance and Risks Report is an annual report by the Controller of Audit to the Accounts Commission, made public for the first time since 2021. It brings together a wealth of evidence from annual audit reporting.

This report highlights recurring themes across our 2024/25 audits, helping support individual bodies and the wider sector plan and deliver improvements.