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Our publications are made available in accordance with our Guide to Information.



CESPLS External Auditors' Report 2011-12

Published 30 Nov 2012

Audit Scotland have been appointed as the Commission for Ethical Standards' external auditors. This is their final report on the Commission's annual accounts for 2011-12.

CESPLS Review of Internal Control Systems 2011-12

Published 09 Oct 2012

Audit Scotland have been appointed as the Commission for Ethical Standards' external auditors from 1 April 2011. As part of their audit for the financial year 2011-12, they reviewed our systems of internal control. This report outlines their findings.

CESPLS ISA 260 Report 2011-12

Published 09 Oct 2012

Audit Scotland have been appointed as the Commission for Ethical Standards' external auditors from 1 April 2011. This report to those charged with governance (the ISA 260 report) covers the 2011-12 audit.

OCPAS External Auditors' Report 2010-11

Published 13 Jul 2011

Audit Scotland has appointed Grant Thornton as OCPAS's external auditors. This is their report on OCPAS's annual accounts for 2010-11.

OCPAS External Auditors' Report 2009-10

Published 27 Aug 2010

Audit Scotland has appointed Grant Thornton as OCPAS's external auditors. This is their report on our accounts for 2009-10.