- Latest available (Revised)
- Point in Time (31/03/2016)
- Original (As enacted)
Point in time view as at 31/03/2016.
There are currently no known outstanding effects for the Public Finance and Accountability (Scotland) Act 2000, Section 21.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)This section and section 22 apply in relation to any account which is, by virtue of any enactment or prerogative instrument, required (in whatever words) to be—
(a)audited by the Auditor General, or
(b)sent to the Auditor General for auditing.
(2)The account must be sent to the Auditor General not later than 6 months after the end of the financial year to which the account relates.
(3)The account is to be audited by—
(a)the Auditor General, or
(b)a qualified person appearing to the Auditor General to be suitable for appointment to audit the account by reason of, among other things, the person’s professional qualifications and experience.
(4)It is for the Auditor General personally to decide who is to audit the account.
(5)For the purposes of subsection (3)(b) a person is qualified if that person is—
(a)[F1eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006]), or
(b)a member of a body of accountants established in the United Kingdom or another EEA State;
F2...
[F3(6)In this section, “EEA State” means a member State, Norway, Iceland or Lichtenstein.]
Textual Amendments
F1Words in s. 21(5)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), Sch. 1 para. 27 (with arts. 6, 11, 12)
F2Words in s. 21(5) repealed (1.7.2013) by The European Union (Amendments in respect of the Accession of Croatia) (Scotland) Regulations 2013 (S.S.I. 2013/177), reg. 1(1), sch. para. 4(a)
F3S. 21(6) inserted (1.7.2013) by The European Union (Amendments in respect of the Accession of Croatia) (Scotland) Regulations 2013 (S.S.I. 2013/177), reg. 1(1), sch. para. 4(b)
Modifications etc. (not altering text)
C1S. 21(2) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by S.S.I. 2000/46, art. 6(3)
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: