Our work programme

Our work programme sets out the audit work we plan to deliver during 2026/27. This includes:

• Auditor General for Scotland-led work in central government
• Accounts Commission-led work in councils and local government
• Joint work by the Auditor General for Scotland and the Accounts Commission where there are areas of common interest
• Audit Scotland work that contributes to the strategic themes agreed by the Auditor General for Scotland and the Accounts Commission.

This programme of work sits alongside our annual audit work.

The Auditor General for Scotland and the Accounts Commission are committed to ensuring public audit in Scotland:

• provides assurance and information and supports scrutiny about financial sustainability, financial management, governance and transparency and value for money across public service delivery in Scotland
• provides high quality, evidence-led audit judgements and recommendations that help improve the use of public money.

We review and update our work programme regularly to ensure it responds to changing circumstances.

Our programme focuses on the following themes:

• Public finances
• Reform and sustainable services
• Economic growth and wellbeing
• Environmental sustainability and climate change
• Inequalities and poverty
• People and communities

Planned audit work for 2026/27

The tables below summarise planned audit work for 2026/27. Check back to this page regularly for updates.

We will add details on the type of product planned and links to our audit scopes and reports when these are available.

Table key

	AGS
	AC
	AS
Joint Report by the Auditor General for Scotland and the Accounts Commission	AGS & AC

Coming in the next few months

Our full programme

To find out more about the broad range of work that we do, and explain our products, visit our What we do page.

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Our principles

These principles will underpin how we plan and deliver our work programme. Some will be more prominent than others depending on the nature of the audit activity. We will continue to develop how we apply them in practice.

Providing assurance and driving improvement

We will use our unique local and national perspective to provide assurance on how effectively public money is being managed and spent. We will aim to provide insight and learning, and drive improvement, innovation and transformational change.

Taking a risk-based and proportionate approach

We will ensure our audit response is proportionate and risk-based, and that audited bodies have clear advance notice of any planned work.

Taking a person-centred approach

Where we can, we will capture the needs and concerns of the people who use public services through our audit work.

Being flexible and agile

We will adapt our work programme as new issues emerge or risks change. We will use a range of approaches to report our audit work.

Integrating cross cutting issues

We will integrate thinking on issues that cut across policy areas and have an impact on citizens and service users throughout our audit work. For example: prevention, digital, inequality and human rights, climate change, community engagement.