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Public Finance and Accountability (Scotland) Act 2000

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21 Audit of accountsS

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(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.]

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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)

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