The Audit Services Group carry out or manage the audits of about 100 public sector bodies in Scotland. The remaining audits are carried out by firms of auditors appointed by the Auditor General and the Accounts Commission. You can view the complete list of audits and appointed auditors here.
Audits cover the financial year, from 1 April to 31 March in the following year. The publication date shown for each annual audit report is the last day covered by the audit.
From 2016/17, we will also publish the audit plan for each body, which outlines the work we plan to carry out for each audit, and any other information which we think might be in the public interest. The plans and other information will be published throughout the year, and the final audit report will be published after 31 March for each year.
We will not publish information which is commercially sensitive, personal or otherwise restricted.