Category A: Regional local government and health: Tayside

Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016

Category B: Central government: Land and Forestry

Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026

Category B: Central government: Lottery funding

Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026

Category B: Central government: Charities

Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026

Category B: Central government: Companies

Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026

Category C: Central government specialist: Scottish Water

Financial audit of: Scottish Water under the Code of audit practice 2026

Category D: Central government specialist: Scottish National Investment Bank

Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026

Category E: Further education: West

Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026

Category E: Further education: Glasgow

Financial audit of: City of Glasgow College, Glasgow Kelvin College and Glasgow Clyde College under the Code of audit practice 2026

Category F: Local government small bodies: Tayside

Financial audit of: Tay Road Bridge Joint Board, Tayside and Central Scotland Transport Partnership (TACTRAN) and Tayside Valuation Joint Board under the Code of audit practice 2026

Category F: Local government small bodies: Glasgow

Financial audit of: Glasgow City Region City Deal Cabinet Joint Committee and West of Scotland Archaeology Service Joint Committee under the Code of audit practice 2026

Category A: Regional local government and health: Lanarkshire

Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026

Category G: Central government small bodies: SPCB sponsored bodies

Financial audit of: Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People’s Commissioner Scotland, Scottish Human Rights Commission, Commissioner for Ethical Standards in Public Life in Scotland, Standards Commission for Scotland and Scottish Biometrics Commissioner under the Code of audit practice 2026

Category A: Regional local government and health: Lothian

Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026

Category A: Regional local government and health: Glasgow

Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026

Category A: Regional local government and health: Scottish Borders

Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026

Category A: Regional local government and health: Western Isles

Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026

Category A: Regional local government and health: Renfrewshire

Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026

Category A: Regional local government and health: Inverclyde

Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026

Category A: Regional local government and health: East Renfrewshire

Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026