The Scottish Commission for Public Audit

is not formally a parliamentary committee. The Commission was established under Section 12 of the Public Finance and Accountability (Scotland) Act 2000 and is made up of 5 MSPs.

The main areas of responsibility of the Commission are:

(a) to examine Audit Scotland's proposals for the use of resources and expenditure and report on them to the Parliament;

(b) to appoint a qualified person to audit the accounts of Audit
Scotland;

(c) to lay before the Parliament and publish a copy of Audit Scotland’s accounts and the auditor's report on them.

If you wish to find out information about previous activities of the Scottish Commission for Public Audit, please see the Session 1 and Session 2 SCPA Archive.