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Accounts Commission

Standing Orders


  1. The Commission is a body corporate formed under the 1973 Act. Its members are appointed by Scottish Ministers. There are a minimum of six and a maximum of twelve members. The Chair and Deputy Chair are appointed by Scottish Ministers from amongst the members.
  2. The legislation provides that any function of the Commission may be exercised on its behalf by any person, whether or not a member of the staff of Audit Scotland, authorised by the Commission to do so, except
    1. considering reports by the Controller of Audit under section 102 of the 1973 Act;
    2. appointing auditors;
    3. deciding who is to audit any account or class of account;
    4. deciding whether to undertake or promote a value for money study.
  3. The Commission receives such assistance and support as it requires in the exercise of its functions from Audit Scotland. The Commission may give directions to Audit Scotland for the purpose of or in connection with the exercise of Audit Scotland’s functions in relation to the Commission.
  4. Subject to paragraph 4 of Schedule 8 to the 1973 Act the Commission may regulate its own procedure.

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Meetings other than hearings

  1. The Commission will meet at such times and places as it decides. In addition, a meeting may be called at any time by the Chair or by not less than four members giving the Secretary a written request for such a meeting stating the business to be transacted.
  2. At least seven clear days before a meeting of the Commission the Secretary will send written notice of the time and place of the meeting and of the business to be transacted to each member and to the Controller at their home addresses or such other addresses as they notify to the Secretary for this purpose. The accidental omission to give notice to, or the non-receipt of notice by, any individual will not invalidate the proceedings at that meeting.

Conduct of business

  1. The Chair, if present, will preside, failing whom the Deputy Chair if present, failing whom a member chosen by the members present or a majority of them.
  2. The quorum will be four members present in person.
  3. No business other than that specified in the notice of the meeting will be transacted at that meeting unless two thirds of the members present so agree.
  4. The person presiding at the meeting will decide all questions of order, relevancy and conduct of business during the meeting.
  5. Any question arising before the Commission will be determined by a majority of the members present and voting and in the event of an equality of votes the person presiding at the meeting will have a second or casting vote.
  6. The names of all members present at a meeting of the Commission will be recorded.
  7. At any meeting the Commission may suspend these Standing Orders for the duration of the meeting or of any item of business by a majority of not less than two thirds of those present and voting.

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Admission of public

  1. Meetings of the Commission shall be held in public, subject to the provisions of paragraph 16.
  2. Public notice of the time and place of each meeting and the business to be transacted shall be given by posting the agenda on the Commission’s web-page at least three clear days before the meeting.
  3. All or part of a meeting of the Commission may be held in private if the Commission so decides, on the basis that publicity would be prejudicial to the public interest by reason of the confidential nature of the business to be transacted or such other special reason as may be specified in the decision.
  4. A copy of the agenda papers for the meeting as supplied to members of the Commission will be made available on the Commission’s web-page at least three clear days before the meeting (but excluding, if thought fit, papers for any item during which the meeting is likely to be held in private).
  5. Nothing in these Standing Orders shall preclude the person presiding at a meeting from exercising the right to exclude from a meeting any person whose conduct disrupts, or in the opinion of the person presiding, is likely to disrupt the proceedings of a meeting.


  1. Minutes of every meeting of the Commission will be drawn up and will be approved and signed at the next following meeting by the person presiding at that meeting.

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  1. The proceedings of the Commission will not be invalidated by any vacancy in membership or by any defect in the appointment of any person as a member or as Chair or Deputy Chair.

Code of conduct

  1. Each member of the Commission will abide by the Code of Conduct for Members of the Commission current at any time.

Code of Conduct 2014 (PDF | 93KB)Opens in new window


  1. When the Commission meets to conduct a hearing under section 103 of the 1973 Act the following provisions will apply.
  2. The procedure to be followed at each hearing will be determined by the Commission when making arrangements for the hearing.
  3. At least 14 clear days before a hearing written notice of the time and place of the hearing and of the business to be conducted will be sent to each member, to the Controller and to each person entitled to appear or required to attend. A hearing will be held in public unless the Commission determines, when arranging the hearing, to hold it in private or, in the course of the hearing, to exclude the public from any part of it.
  4. Any hearing may be adjourned from time to time and from place to place at the discretion of the Chair.

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  1. The Commission may appoint standing or ad hoc committees consisting of such numbers from among the members and for such purposes as the Commission may determine.
  2. The Commission will appoint the chair of any committee which it establishes.
  3. A committee may co-opt such other person or persons as they deem necessary for the proper execution of their duties.
  4. Any committee will operate within the terms of remit and any delegation made to it by the Commission.
  5. The quorum of a committee will be one third of its membership.


  1. These Standing Orders may be altered by the Commission provided that
    1. at least 14 days’ notice will be given of the proposed alteration;
    2. the alteration will be approved by a majority of not less than two thirds of the members present and voting.

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  1. In these Standing Orders the following expressions will have the following meanings:
    • The 1973 Act - the Local Government (Scotland) Act 1973 as amended
    • The 2000 Act - the Public Finance and Accountability (Scotland) Act 2000
    • The Commission - The Accounts Commission for Scotland
    • Members -Members of the Commission appointed by Scottish Ministers
    • Controller - the Controller of Audit appointed by the Commission in terms of the 1973 Act
  2. Expressions referring to writing shall include methods of transmitting words in any visible format, including electronic means.