Scotland Bill 2015 - Audit, accountability and the further devolution of powers

LITRG and CIOT have submitted a response to the paper published by the Public Audit Committee of the Scottish Parliament in response to the UK Government’s Scotland Bill 2015. The response emphasises the importance of ensuring independent and impartial data validation. While data reporting and audit work should be proportionate to key factors, the response stresses that audit and accountability arrangements should represent value for money for the taxpayer and not involved duplication of work.