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  1. /publications/accountant-in-bankruptcy-annual-audit-202122

    Accountant in Bankruptcy annual audit 2021/22

    Annual audit plan and final audit report for 2021/22

  2. /publications/highlands-and-islands-enterprise-annual-audit-202122

    Highlands and Islands Enterprise annual audit 2021/22

    Annual audit plan and final audit report for 2021/22

  3. /publications/historic-environment-scotland-annual-audit-202122

    Historic Environment Scotland annual audit 2021/22

    Annual audit plan and final audit report for 2021/22

  4. /publications/local-government-in-scotland-financial-bulletin-202122

    Local government in Scotland: Financial bulletin 2021/22

    Councils across Scotland faced significant financial challenges during 2021/22 and are now entering the most difficult budget setting context seen for many years. Increasingly…

  5. /publications/administration-of-scottish-income-tax-202122

    Administration of Scottish income tax 2021/22

    The National Audit Office (NAO) has published a report today on HMRC's administration of Scottish income tax, including the final calculation of Scottish revenues for the 2020…