Audit Scotland

We help the Auditor General and the Accounts Commission to make sure organisations that spend public money in Scotland use it properly, efficiently and effectively. We do this by auditing various aspects of how public bodies work. Flow-chart showing how Audit Scotland functions Which public bodies do we audit?

We audit about 200 organisations. They include:
72 central government bodies (Scottish Government, NDPB’s and others), 23 NHS bodies, 32 councils, 45 joint boards and committees (including police and fire and rescue services), 38 further education colleges, Scottish Water.

Audit Scotland staff and firms of auditors appointed by us carry out the audits. They check whether organisations:
manage their finances to the highest standards, achieve the best possible value for public money.

Three principles guide our work: Auditors are independent of the organisations they audit. We report in public. We look at more than financial statements.

Above all, we support public scrutiny that is fair, equal and open, and that leads to more effective financial management and value for money.

The following are Geographic Alternative phone numbers available for Audit Scotland:



0845 146 1010 = 0131 625 1500.

Our offices are open from 8:45am till 5pm, Mon – Fri.



0131 625 1625

Lines are open 8.45am till 5pm, Monday to Friday.


110 George Street
Edinburgh EH2 4LH
Head office map


Performance audit,
Information Services and Audit Services
18 George Street
Edinburgh EH2 2QU
18 George Street map

Other Audit Services locations
4th Floor, South Suite
The Athenaeum Building
8 Nelson Mandela Place
G2 1BT

3rd Floor
Ballantyne House
84 Academy Street
Ballantyne House map


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