Audit Scotland

Audit Scotland was established under the Public Finance and Accountability (Scotland) Act 2000 and began operating in April 2000. It is an independent public-sector audit agency that provides services to the Auditor General for Scotland and the Accounts Commission, rather than a conventional private-sector audit firm.

Its work covers annual financial audits, performance audits, Best Value reviews and public reporting across central government, local government, the NHS, colleges and other public bodies. The Auditor General reports findings on central-government and other devolved bodies to the Scottish Parliament, while the Accounts Commission oversees local-government scrutiny.

Audit Scotland is especially strong at combining financial assurance with analysis of governance, financial sustainability, service performance and value for money. In 2025/26, its work covered 253 sets of public accounts and £58.6 billion of devolved public spending.