Annual audits

Audit Services Group conducts the audits of about 120 public sector bodies in Scotland. The remaining audits are carried out by firms of auditors appointed by the Auditor General and the Accounts Commission. View the complete list of audits and appointed auditors here.

The financial year for most public bodies in Scotland runs from 1 April to 31 March.

We publish all audit outputs on our website, unless there is good reason not to. For each audited body, we publish an annual audit plan, which outlines the work we plan to carry out for each audit, an interim report, if one has been produced, an annual audit report, and any other reports that are specified in the audit plan.

We publish final versions on our website after they have been considered by relevant committees in audited bodies and after the laying of certain accounts in Parliament.

Annual audit reports are compiled at the conclusion of each audit and are published between September and January, depending on the sector. Annual audit reports for colleges are published later as their financial year runs from 1 August to 31 July.