Audit appointments

Audits are undertaken by Audit Scotland's Audit Services Group or by private firms. Audit appointments are made by the Accounts Commission (for local government) and the Auditor General for Scotland (for other sectors).

The lists below show all the audits in each sector and who will be carrying them out for the 2021/22 audits (current audit appointments), and the audit appointments effective from October 2022.

The number of audits can change during the year so these lists will be updated regularly.

Current audit appointments

Local government sector

Councils

  • Aberdeen City Council - KPMG LLP
  • Aberdeenshire Council - Audit Scotland
  • Angus Council - Audit Scotland
  • Argyll and Bute Council - Audit Scotland
  • City of Edinburgh Council - Scott-Moncrieff
  • Clackmannanshire Council - Audit Scotland
  • Comhairle nan Eilean Siar (Western Isles Council) - Audit Scotland
  • Dumfries and Galloway Council - Grant Thornton UK LLP
  • Dundee City Council - Audit Scotland
  • East Ayrshire Council - Deloitte LLP
  • East Dunbartonshire Council - Audit Scotland
  • East Lothian Council - Audit Scotland
  • East Renfrewshire Council - Audit Scotland
  • Falkirk Council - EY
  • Fife Council - Audit Scotland
  • Glasgow City Council - Audit Scotland
  • Highland Council - Grant Thornton UK LLP
  • Inverclyde Council - Audit Scotland
  • Midlothian Council - EY
  • Moray Council - Audit Scotland
  • North Ayrshire Council - Deloitte LLP
  • North Lanarkshire Council - Audit Scotland
  • Orkney Islands Council - Audit Scotland
  • Perth and Kinross Council - KPMG LLP
  • Renfrewshire Council - Audit Scotland
  • Scottish Borders Council - Audit Scotland
  • Shetland Islands Council - Deloitte LLP
  • South Ayrshire Council - Deloitte LLP
  • South Lanarkshire Council - Audit Scotland
  • Stirling Council - Audit Scotland
  • West Dunbartonshire Council - Audit Scotland
  • West Lothian Council - EY

Pension funds

  • Dumfries and Galloway Council Pension Fund - Grant Thornton UK LLP
  • Falkirk Council Pension Fund - EY
  • Fife Council Pension Fund - Audit Scotland
  • Highland Council Pension Fund - Grant Thornton UK LLP
  • Lothian Pension Fund - Scott-Moncrieff
  • North East Scotland Pension Fund - Audit Scotland
  • Orkney Islands Council Pension Fund - Audit Scotland
  • Scottish Borders Pension Fund - Audit Scotland
  • Shetland Islands Council Pension Fund - Deloitte LLP
  • Strathclyde Pension Funds - Audit Scotland
  • Tayside Pension Fund - Audit Scotland

Other

  • Aberdeen City and Shire Strategic Development Planning Authority - Audit Scotland
  • Aberdeen City Integration Joint Board - KPMG LLP
  • Aberdeenshire Integration Joint Board - Audit Scotland
  • Angus Integration Joint Board - Audit Scotland
  • Argyll and Bute Integration Joint Board - Audit Scotland
  • Ayrshire Valuation Joint Board - Deloitte LLP
  • Central Scotland Valuation Joint Board - Audit Scotland
  • Clackmannanshire and Stirling Integration Joint Board - Audit Scotland
  • Clyde Muirshiel Park Authority - Audit Scotland
  • Clyde Valley Learning and Development Joint Committee - Audit Scotland
  • Dumfries and Galloway Integration Joint Board - Grant Thornton UK LLP
  • Dunbartonshire and Argyll and Bute Valuation Joint Board - Audit Scotland
  • Dundee City Integration Joint Board - Audit Scotland
  • Dundee, Perth, Angus and North Fife Strategic Development Planning Authority - Audit Scotland
  • East Ayrshire Integration Joint Board - Deloitte LLP
  • East Dunbartonshire Integration Joint Board - Audit Scotland
  • East Lothian Integration Joint Board - Audit Scotland
  • East of Scotland European Consortium - Audit Scotland
  • East Renfrewshire Integration Joint Board - Audit Scotland
  • Edinburgh Integration Joint Board - Scott-Moncrieff
  • Falkirk Integration Joint Board - EY
  • Fife Integration Joint Board - Audit Scotland
  • Glasgow City Region - City Deal Cabinet Joint Committee - Audit Scotland
  • Glasgow and Clyde Valley Strategic Development Planning Authority - Audit Scotland
  • Glasgow City Integration Joint Board - Audit Scotland
  • Grampian Valuation Joint Board - Audit Scotland
  • Highlands and Western Isles Valuation Joint Board - Grant Thornton UK LLP
  • Highlands and Islands Transport Partnership - Grant Thornton UK LLP
  • Inverclyde Integration Joint Board - Audit Scotland
  • Lanarkshire Valuation Joint Board - Audit Scotland
  • Lothian Valuation Joint Board - Scott-Moncrieff
  • Midlothian Integration Joint Board - EY
  • Moray Integration Joint Board - Audit Scotland
  • Mugdock Country Park Joint Management Committee - Audit Scotland
  • North East Scotland Transport Partnership - Audit Scotland
  • North Ayrshire Integration Joint Board - Deloitte LLP
  • North Lanarkshire Integration Joint Board - Audit Scotland
  • Orkney and Shetland Valuation Joint Board - Deloitte LLP
  • Orkney Integration Joint Board - Audit Scotland
  • Perth and Kinross Integration Joint Board - KPMG LLP
  • Renfrewshire Integration Joint Board - Audit Scotland
  • Renfrewshire Valuation Joint Board - Audit Scotland
  • Scotland Excel - Audit Scotland
  • Scottish Borders Integration Joint Board - Audit Scotland
  • South East Scotland Strategic Development Planning Authority - Audit Scotland
  • South East of Scotland Transport Partnership - Scott-Moncrieff
  • Shetland Integration Joint Board - Deloitte LLP
  • South Ayrshire Health and Social Care Partnership - Deloitte LLP
  • South Lanarkshire Integration Joint Board - Audit Scotland
  • South West of Scotland Transport Partnership - Grant Thornton UK LLP
  • Strathclyde Concessionary Travel Scheme Joint Committee - Scott-Moncrieff
  • Strathclyde Partnership for Transport - Scott-Moncrieff
  • Tayside and Central Scotland Transport Partnership - KPMG LLP
  • Tay Road Bridge Joint Board - Audit Scotland
  • Tayside Contracts Joint Committee - Audit Scotland
  • Tayside Valuation Joint Board - Audit Scotland
  • West Dunbartonshire Integration Joint Board - Audit Scotland
  • West Lothian Integration Joint Board - EY
  • West of Scotland Archaeology Service - Audit Scotland
  • West of Scotland European Forum - Audit Scotland
  • Western Isles Integration Joint Board - Audit Scotland
  • Zetland Transport Partnership - Deloitte LLP

Health sector

Territorial Health Boards

  • NHS Ayrshire and Arran - Deloitte LLP
  • NHS Borders - Audit Scotland
  • NHS Dumfries and Galloway - Grant Thornton UK LLP
  • NHS Fife - Audit Scotland
  • NHS Forth Valley - Audit Scotland
  • NHS Grampian - Audit Scotland
  • NHS Greater Glasgow and Clyde - Audit Scotland
  • NHS Highland - Grant Thornton UK LLP
  • NHS Lanarkshire - Audit Scotland
  • NHS Lothian - Scott-Moncrieff
  • NHS Orkney - Audit Scotland
  • NHS Shetland - Deloitte LLP
  • NHS Tayside - Audit Scotland
  • NHS Western Isles - Audit Scotland

Special Health Boards

  • Golden Jubilee National Hospital - Scott-Moncrieff
  • Healthcare Improvement Scotland - Deloitte LLP
  • Mental Welfare Commission for Scotland - Scott-Moncrieff
  • NHS 24 - Scott-Moncrieff
  • NHS Education for Scotland - Grant Thornton UK LLP
  • NHS Health Scotland - Deloitte LLP
  • NHS National Services Scotland - Audit Scotland
  • NHS National Waiting Times Centre Board - Scott-Moncrieff
  • Scottish Ambulance Service - Grant Thornton UK LLP
  • The State Hospital - Scott-Moncrieff

Further education sector

  • Ayrshire College - Mazars
  • Borders College - Scott-Moncrieff
  • City of Glasgow College - Scott-Moncrieff
  • Dumfries and Galloway College - Scott-Moncrieff
  • Dundee and Angus College - Audit Scotland
  • Edinburgh College - Audit Scotland
  • Fife College - EY
  • Forth Valley College - EY
  • Glasgow Clyde College - Scott-Moncrieff
  • Glasgow Kelvin College - Scott-Moncrieff
  • Glasgow Regional Board - Scott-Moncrieff
  • Inverness College - EY
  • Lews Castle College - EY
  • Moray College - EY
  • New College Lanarkshire - Mazars
  • North East Scotland College - EY
  • North Highland College - EY
  • Perth College - EY
  • South Lanarkshire College - Mazars
  • West College Scotland - Mazars
  • West Lothian College - Mazars

Central government sector

  • Accountant in Bankruptcy - Grant Thornton UK LLP
  • Architecture and Design Scotland - Audit Scotland
  • Bord na Gaidhlig - Deloitte LLP
  • Cairngorms National Park Authority - Grant Thornton UK LLP
  • Care Inspectorate - Grant Thornton UK LLP
  • Children and Young People's Commissioner Scotland - Deloitte LLP
  • Children's Hearings Scotland - Audit Scotland
  • Commissioner for Ethical Standards in Public Life in Scotland - Deloitte LLP
  • Community Justice Scotland - Grant Thornton UK LLP
  • Creative Scotland - Audit Scotland
  • Creative Scotland Lottery Fund - Audit Scotland
  • Crofting Commission - Deloitte LLP
  • Crown Estate Scotland - Grant Thornton UK LLP
  • Crown Office and Procurator Fiscal Service - Audit Scotland
  • Disclosure Scotland - Scott-Moncrieff
  • Education Scotland- Audit Scotland
  • Food Standards Scotland - Audit Scotland
  • Forestry and Land Scotland - Audit Scotland
  • Highlands and Islands Enterprise - Audit Scotland
  • Historic Environment Scotland - Deloitte LLP
  • Independent Living Fund - Deloitte LLP
  • Loch Lomond & the Trossachs National Park Authority - Grant Thornton UK LLP
  • National Galleries of Scotland - Audit Scotland
  • National Library of Scotland - Audit Scotland
  • National Museums Scotland - Audit Scotland
  • National Records of Scotland - Audit Scotland
  • NHS Superannuation Scheme (Scotland) - Audit Scotland
  • Non-Domestic Rates Account - Audit Scotland
  • Office of the Scottish Charity Regulator - Grant Thornton UK LLP
  • Police Investigation and Review Commissioner - Scott-Moncrieff
  • Queen's and Lord Treasurer's Remembrancer - Audit Scotland
  • Quality Meat Scotland - Audit Scotland
  • Registers of Scotland - Audit Scotland
  • Revenue Scotland - Audit Scotland
  • Risk Management Authority - Audit Scotland
  • Royal Botanic Gardens Edinburgh - Audit Scotland
  • Scottish Canals - Grant Thornton UK LLP
  • Scottish Children's Reporter Administration - Audit Scotland
  • Scottish Consolidated Fund - Audit Scotland
  • Scottish Courts and Tribunals Service - Scott-Moncrieff
  • Scottish Criminal Cases Review Commission - Audit Scotland
  • Scottish Commission on Social Security - Audit Scotland
  • Scottish Enterprise - Audit Scotland
  • Scottish Environment Protection Agency - Grant Thornton UK LLP
  • Scottish Fire and Rescue Service - Deloitte LLP
  • Scottish Fiscal Commission - Audit Scotland
  • Scottish Forestry - Audit Scotland
  • Scottish Funding Council - Audit Scotland
  • Scottish Government - Audit Scotland
  • Scottish Housing Regulator - Scott-Moncrieff
  • Scottish Human Rights Commission - Deloitte LLP
  • Scottish Information Commissioner - Deloitte LLP
  • Scottish Land Commission - Audit Scotland
  • Scottish Legal Aid Board - Audit Scotland
  • Scottish Legal Complaints Commission - Deloitte LLP
  • Scottish Natural Heritage - Audit Scotland
  • Scottish Parliamentary Corporate Body - Audit Scotland
  • Scottish Police Authority - Audit Scotland
  • Scottish Prison Service - Scott-Moncrieff
  • Scottish Public Pensions Agency - Audit Scotland
  • Scottish Public Services Ombudsman - Deloitte LLP
  • Scottish Qualifications Authority - Audit Scotland
  • Scottish Road Works Commissioner - Scott-Moncrieff
  • Scottish Social Services Council - Grant Thornton UK LLP
  • Scottish Teachers' Superannuation Scheme - Audit Scotland
  • SGRPID - European Agricultural Fund - Audit Scotland
  • Skills Development Scotland - Audit Scotland
  • Social Security Scotland - Audit Scotland
  • South of Scotland Enterprise - Audit Scotland
  • sportscotland Group- Audit Scotland
  • sportscotland Lottery Fund - Audit Scotland
  • Standards Commission for Scotland - Audit Scotland
  • Student Awards Agency for Scotland - Grant Thornton UK LLP
  • Transport Scotland - Audit Scotland
  • VisitScotland - Audit Scotland
  • Water Industry Commission for Scotland - Audit Scotland

Water sector

  • Scottish Water - KPMG LLP

 

Audit appointments from October 2022

Local government sector

Councils

  • Aberdeen City Council - Audit Scotland
  • Aberdeenshire Council - Grant Thornton UK LLP
  • Angus Council - Audit Scotland
  • Argyll and Bute Council - Mazars
  • City of Edinburgh Council - Audit Scotland
  • Clackmannanshire Council - Deloitte LLP
  • Comhairle nan Eilean Siar (Western Isles Council) - Audit Scotland
  • Dumfries and Galloway Council - Audit Scotland
  • Dundee City Council - Audit Scotland
  • East Ayrshire Council - Audit Scotland
  • East Dunbartonshire Council - Mazars
  • East Lothian Council - Audit Scotland
  • East Renfrewshire Council - EY
  • Falkirk Council - Audit Scotland
  • Fife Council - Azets Audit Services
  • Glasgow City Council - EY
  • Highland Council - Audit Scotland
  • Inverclyde Council - KPMG LLP
  • Midlothian Council - Audit Scotland
  • Moray Council - Grant Thornton UK LLP
  • North Ayrshire Council - Audit Scotland
  • North Lanarkshire Council - Audit Scotland
  • Orkney Islands Council - KPMG LLP
  • Perth and Kinross Council - Audit Scotland
  • Renfrewshire Council - Azets Audit Services
  • Scottish Borders Council - Audit Scotland
  • Shetland Islands Council - Audit Scotland
  • South Ayrshire Council - Audit Scotland
  • South Lanarkshire Council - Audit Scotland
  • Stirling Council - Deloitte LLP
  • West Dunbartonshire Council - Mazars
  • West Lothian Council - Audit Scotland

Pension funds

  • Dumfries and Galloway Council Pension Fund - Audit Scotland
  • Falkirk Council Pension Fund - Audit Scotland
  • Fife Council Pension Fund - Azets Audit Services
  • Highland Council Pension Fund - Audit Scotland
  • Lothian Pension Fund - Audit Scotland
  • North East Scotland Pension Fund - Audit Scotland
  • Orkney Islands Council Pension Fund - KPMG LLP
  • Scottish Borders Pension Fund - Audit Scotland
  • Shetland Islands Council Pension Fund - Audit Scotland
  • Strathclyde Pension Funds - EY
  • Tayside Pension Fund - Audit Scotland

Other

  • Aberdeen City Integration Joint Board - Audit Scotland
  • Aberdeenshire Integration Joint Board - Grant Thornton UK LLP
  • Angus Integration Joint Board - Audit Scotland
  • Argyll and Bute Integration Joint Board - Mazars
  • Ayrshire Valuation Joint Board - Audit Scotland
  • Central Scotland Valuation Joint Board - Deloitte LLP
  • Clackmannanshire and Stirling Integration Joint Board - Deloitte LLP
  • Clyde Valley Learning and Development Joint Committee - Audit Scotland
  • Dumfries and Galloway Integration Joint Board - Audit Scotland
  • Dunbartonshire and Argyll and Bute Valuation Joint Board - Mazars
  • Dundee City Integration Joint Board - Audit Scotland
  • East Ayrshire Integration Joint Board - Audit Scotland
  • East Dunbartonshire Integration Joint Board - Mazars
  • East Lothian Integration Joint Board - Audit Scotland
  • East Renfrewshire Integration Joint Board - EY
  • Edinburgh Integration Joint Board - Audit Scotland
  • Falkirk Integration Joint Board - Audit Scotland
  • Fife Integration Joint Board - Azets Audit Services
  • Glasgow City Region - City Deal Cabinet Joint Committee - EY
  • Glasgow and Clyde Valley Strategic Development Planning Authority - Azets Audit Services
  • Glasgow City Integration Joint Board - EY
  • Grampian Valuation Joint Board - Grant Thornton UK LLP
  • Highlands and Western Isles Valuation Joint Board - Audit Scotland
  • Highlands and Islands Transport Partnership - Audit Scotland
  • Inverclyde Integration Joint Board - KPMG LLP
  • Lanarkshire Valuation Joint Board - Audit Scotland
  • Lothian Valuation Joint Board - Audit Scotland
  • Midlothian Integration Joint Board - Audit Scotland
  • Moray Integration Joint Board - Grant Thornton UK LLP
  • Mugdock Country Park Joint Management Committee - Mazars
  • North East Scotland Transport Partnership - Grant Thornton UK LLP
  • North Ayrshire Integration Joint Board - Audit Scotland
  • North Lanarkshire Integration Joint Board - Audit Scotland
  • Orkney and Shetland Valuation Joint Board - KPMG LLP
  • Orkney Integration Joint Board - KPMG LLP
  • Perth and Kinross Integration Joint Board - Audit Scotland
  • Renfrewshire Integration Joint Board - EY
  • Renfrewshire Valuation Joint Board - Azets Audit Services
  • Scotland Excel - Azets Audit Services
  • Scottish Borders Integration Joint Board - Audit Scotland
  • South East of Scotland Transport Partnership - Audit Scotland
  • Shetland Integration Joint Board - Audit Scotland
  • South Ayrshire Integration Joint Board - Audit Scotland
  • South Lanarkshire Integration Joint Board - Audit Scotland
  • South West of Scotland Transport Partnership - Audit Scotland
  • Strathclyde Concessionary Travel Scheme Joint Committee - Audit Scotland
  • Strathclyde Partnership for Transport - Audit Scotland
  • Tayside and Central Scotland Transport Partnership - Audit Scotland
  • Tay Road Bridge Joint Board - Audit Scotland
  • Tayside Contracts Joint Committee - Audit Scotland
  • Tayside Valuation Joint Board - Audit Scotland
  • West Dunbartonshire Integration Joint Board - Mazars
  • West Lothian Integration Joint Board - Audit Scotland
  • West of Scotland Archaeology Service Joint Committee - EY
  • West of Scotland European Forum - EY
  • Western Isles Integration Joint Board - Audit Scotland
  • Zetland Transport Partnership - Audit Scotland

Health sector

Territorial Health Boards

  • NHS Ayrshire and Arran - Audit Scotland
  • NHS Borders - Audit Scotland
  • NHS Dumfries and Galloway - Audit Scotland
  • NHS Fife - Azets Audit Services
  • NHS Forth Valley - Deloitte LLP
  • NHS Grampian - Grant Thornton UK LLP
  • NHS Greater Glasgow and Clyde - EY
  • NHS Highland - Audit Scotland
  • NHS Lanarkshire - Audit Scotland
  • NHS Lothian - Audit Scotland
  • NHS Orkney - KPMG LLP
  • NHS Shetland - Audit Scotland
  • NHS Tayside - Audit Scotland
  • NHS Western Isles - Audit Scotland

Special Health Boards

  • Healthcare Improvement Scotland - Audit Scotland
  • Mental Welfare Commission for Scotland - Grant Thornton UK LLP
  • NHS 24 - Deloitte LLP
  • NHS Education for Scotland - Audit Scotland
  • NHS National Services Scotland - Audit Scotland
  • NHS National Waiting Times Centre Board - KPMG LLP
  • Public Health Scotland - Azets Audit Services
  • Scottish Ambulance Service - Azets Audit Services
  • The State Hospital - KPMG LLP

Further education sector

  • Ayrshire College - Azets Audit Services
  • Borders College - Azets Audit Services
  • City of Glasgow College - Audit Scotland
  • Dumfries and Galloway College - Azets Audit Services
  • Dundee and Angus College - Mazars
  • Edinburgh College - Mazars
  • Fife College - Mazars
  • Forth Valley College - Mazars
  • Glasgow Clyde College - Audit Scotland
  • Glasgow Kelvin College - Audit Scotland
  • Glasgow Regional Board - Audit Scotland
  • Inverness College - Deloitte LLP
  • Lews Castle College - Deloitte LLP
  • Moray College - Deloitte LLP
  • New College Lanarkshire - Audit Scotland
  • North East Scotland College - Audit Scotland
  • North Highland College - Deloitte LLP
  • Perth College - Deloitte LLP
  • South Lanarkshire College - Audit Scotland
  • West College Scotland - Azets Audit Services
  • West Lothian College - Audit Scotland

Central government sector

  • Accountant in Bankruptcy - Audit Scotland
  • Architecture and Design Scotland - Audit Scotland
  • Bord na Gaidhlig - Audit Scotland
  • Cairngorms National Park Authority - Mazars
  • Care Inspectorate - Deloitte LLP
  • Children and Young People's Commissioner Scotland - Audit Scotland
  • Children's Hearings Scotland - Audit Scotland
  • Commissioner for Ethical Standards in Public Life in Scotland - Audit Scotland
  • Community Justice Scotland - Audit Scotland
  • Creative Scotland - Audit Scotland
  • Creative Scotland Lottery Fund - Audit Scotland
  • Crofting Commission - Audit Scotland
  • Crown Estate Scotland - Audit Scotland
  • Crown Office and Procurator Fiscal Service - Audit Scotland
  • Disclosure Scotland - Deloitte LLP
  • Education Scotland- Audit Scotland
  • Ferguson Marine Port Glasgow - Audit Scotland
  • Food Standards Scotland - Deloitte LLP
  • Forestry and Land Scotland - Grant Thornton UK LLP
  • Highlands and Islands Enterprise - Audit Scotland
  • Historic Environment Scotland - Audit Scotland
  • Independent Living Fund - Audit Scotland
  • Loch Lomond & the Trossachs National Park Authority - Mazars
  • National Galleries of Scotland - Audit Scotland
  • National Library of Scotland - Audit Scotland
  • National Museums Scotland - Audit Scotland
  • National Records of Scotland - Grant Thornton UK LLP
  • NHS Superannuation Scheme (Scotland) - Audit Scotland
  • Non-Domestic Rates Account - Audit Scotland
  • Office of the Scottish Biometrics Commissioner - Audit Scotland
  • Office of the Scottish Charity Regulator - Deloitte LLP
  • Police Investigations and Review Commissioner - Audit Scotland
  • Queen's and Lord Treasurer's Remembrancer - Audit Scotland
  • Quality Meat Scotland - Audit Scotland
  • Registers of Scotland - Deloitte LLP
  • Revenue Scotland Resource Accounts and the Devolved Taxes Account - Audit Scotland
  • Risk Management Authority - Audit Scotland
  • Royal Botanic Gardens Edinburgh - Audit Scotland
  • Scottish Canals - Audit Scotland
  • Scottish Children's Reporter Administration - Audit Scotland
  • Scottish Consolidated Fund - Audit Scotland
  • Scottish Courts and Tribunals Service - Audit Scotland
  • Scottish Criminal Cases Review Commission - Audit Scotland
  • Scottish Commission on Social Security - Audit Scotland
  • Scottish Enterprise - Audit Scotland
  • Scottish Environment Protection Agency - Audit Scotland
  • Scottish Fire and Rescue Service - Audit Scotland
  • Scottish Fiscal Commission - Deloitte LLP
  • Scottish Forestry - Grant Thornton UK LLP
  • Scottish Funding Council - Mazars
  • Scottish Government - Audit Scotland
  • Scottish Housing Regulator - Audit Scotland
  • Scottish Human Rights Commission - Audit Scotland
  • Scottish Information Commissioner - Grant Thornton UK LLP
  • Scottish Land Commission - Deloitte LLP
  • Scottish Legal Aid Board - Mazars
  • Scottish Legal Complaints Commission - Audit Scotland
  • Scottish National Investment Bank - KPMG LLP
  • Scottish Natural Heritage - Mazars
  • Scottish Parliamentary Corporate Body - Audit Scotland
  • Scottish Police Authority - Grant Thornton UK LLP
  • Scottish Prison Service - Audit Scotland
  • Scottish Public Pensions Agency - Audit Scotland
  • Scottish Public Services Ombudsman - Audit Scotland
  • Scottish Qualifications Authority - Audit Scotland
  • Scottish Road Works Commissioner - Audit Scotland
  • Scottish Social Services Council - Deloitte LLP
  • Scottish Teachers' Superannuation Scheme - Audit Scotland
  • Skills Development Scotland - Audit Scotland
  • Social Security Scotland - Audit Scotland
  • South of Scotland Enterprise - Audit Scotland
  • sportscotland Group - Audit Scotland
  • sportscotland Lottery Fund - Audit Scotland
  • Standards Commission for Scotland - Audit Scotland
  • Student Awards Agency for Scotland - Deloitte LLP
  • Transport Scotland - Audit Scotland
  • VisitScotland - Audit Scotland
  • Water Industry Commission for Scotland - Audit Scotland

Water sector

  • Scottish Water - KPMG LLP