Technical guidance

Audit Scotland's Professional Support provides guidance and support to the external auditors we appoint. We help them to fulfil their responsibility under their audit appointment to give an opinion on the financial statements.

For further information, contact Paul O'Brien at

Information on this page:

Technical guidance notes

Last updated July 2021

Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.

Notes for guidance

Last updated February 2016

Notes for guidance offer guidance to external auditors, and to provide information which may be of interest or assistance in the performance of their audit work.

Code of Audit Practice - Supplementary guidance

Last updated June 2021

The Code of Audit Practice currently in force was published in May 2016.

The Code of Audit Practice 2021 will be applied to all audits from 1 April 2022.

Planning guidance

Last updated November 2020

This guidance is for auditors of all audited bodies to help with planning their audits. It includes separate guidance for each audit year.

Technical bulletins - 2021

Last updated September 2021

Technical bulletins summarise technical developments in each quarter for external auditors, and provide guidance on any emerging issues.

Technical bulletins - 2020

Last updated December 2020

Technical bulletins - 2019

Last updated December 2019

Previous technical bulletins

Last updated February 2020

The bulletins for each quarter have been combined into one file per year.

Good practice notes

Last updated March 2021

Other outputs

Last updated June 2021