The Association undertake ongoing internal and external audit work to ensure the accuracy of our work and our reporting.

Internal Audit

We undertake internal audit work every year and employ the services of qualified Internal Auditors to review our procedures, processes and outcomes in relation to various areas of our work.  The internal auditor reports directly to the Management Committee to assist the Committee in their assurance that staff are carrying out the duties of the Association in line with legislative, regulatory and good practice requirements and to identify if any changes or improvements could be made.

Our current internal auditor's details are as below:

Graham Gillespie
Wylie & Bisset LLP
168 Bath Street
Glasgow, G2 4TP

Tel: 0141 566 7000
Mob: 0750989396

Details of programes of internal audit that have been undertaken or are due to be undertaken and be found at Section 10 of our Business Plan:

External Audit

The external auditors undertake an audit of the Association's annual financial statements each year and report on this to the Manangement Committee and then to our shareholding members at our Annual General Meeting.

Our current external auditors contact details are as below:

Stuart Beattie
Chiene + Tait LLP
61 Dublin Street
Edinburgh, EH3 6NL

Tel: 0131 558 5800

 If you would like any further information in respect of the above matters, please contact Joyce Orr, Director, at our offices.