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  1. /publications/code-of-audit-practice-2021

    Code of Audit Practice 2021

      Audit appointments A list of the public bodies we audit and who will be auditing them from 2022/23 is on our audit appointments page.    

  2. /publications/accounts-commission-annual-report-202021

    Accounts Commission annual report 2020/21

    The Accounts Commission has published its annual report for 2020/21.

  3. /publications/social-care

    Social care

    Social care reform questions remainby Antony Clark, Interim Controller of Audit, and Interim Director of Performance Audit and Best ValueChanges to how social care is provided in…

  4. /publications/partnerships-must-be-central-in-protecting-and-supporting-people-as-we-rebuild-from

    Partnerships must be central in protecting and supporting people as we rebuild from Covid-19

    Governments, working in partnership, exist to empower, protect and enable and support all of us to live the lives we choose. At their best, partnership working is a force for…

  5. /publications/local-government-in-scotland-overview-2021

    Local government in Scotland Overview 2021

    Key messages The Covid-19 pandemic is having a profound impact on all aspects of society, including the economy, jobs, and the physical and mental health of…

  6. /publications/cyber-crime-a-serious-risk-to-scotlands-public-sector

    Cyber crime: A serious risk to Scotland's public sector

    Recent cyber attacks at SEPA and the University of the Highlands and Islands have highlighted the threat that cybercrime poses to the public sector in Scotland. The Christmas Eve…

  7. /publications/scotlands-colleges-2020

    Scotland's colleges 2020

     Data VisualisationAbout the dataThis data presents colleges' financial position for 2019-20 (the year ending 31 July 2020), based on individual colleges' audited accounts.…

  8. /publications/working-towards-a-more-equal-society-in-scotland

    Working towards a more equal society in Scotland

    Covid-19 has disproportionately affected both the health and prosperity of groups such as black, Asian and ethnic minorities, women and the disabled, reinforcing many of the…

  9. /publications/scottish-government-annual-audit-201920

    Scottish Government annual audit 2019/20

    Annual audit plan, interim audit report and final audit report for 2019/20 

  10. /publications/covid-19-following-the-pandemic-pound-our-strategy

    Covid-19: Following the pandemic pound: our strategy

      Read more about our Covid-19 work Visit our Covid-19 e-hub, which includes recent Covid-19 related reports and insight.