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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.
PDF Download - CESPLS Review of Internal Control Systems 2011-12 (198KB PDF File)
MS Word Download - CESPLS Review of Internal Control Systems 2011-12 (100KB MS Word File)
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.
PDF Download - CESPLS ISA 260 Report 2011-12 (83KB PDF File)
MS Word Download - CESPLS ISA 260 Report 2011-12 (165KB MS Word File)
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.
PDF Download - OCPAS External Auditors' Report 2010-11 (307KB PDF File)
MS Word Download - OCPAS External Auditors' Report 2010-11 (277KB MS Word File)
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.
PDF Download - OCPAS External Auditors' Report 2009-10 (188KB PDF File)
MS Word Download - OCPAS External Auditors' Report 2009-10 (278KB MS Word File)
OCPAS External Auditors’ Report 2008-09
Published 20 Jul 2009
OCPAS External Auditors Report 2007-08
Published 04 Sep 2008
PDF Download - OCPAS External Auditors Report 2007-08 (209KB PDF File)
MS Word Download - OCPAS External Auditors Report 2007-08 (198KB MS Word File)
OCPAS External Auditors Report 2006-07
Published 29 Oct 2007
PDF Download - OCPAS External Auditors Report 2006-07 (91KB PDF File)
MS Word Download - OCPAS External Auditors Report 2006-07 (94KB MS Word File)
OCPAS External Auditors Report 2005-06
Published 31 Oct 2006
OCPAS External Auditors Report 2004-05
Published 09 Dec 2005