Complaints about Audit Scotland, Accounts Commission and the Auditor General for Scotland

Make a complaint

We have one complaints procedure covering Audit Scotland, the Accounts Commission and the Auditor General for Scotland. You can complain about us, how we've dealt with you, or our failure to provide you with a service. Please tell us by using our complaints form (DOC 222Kb).

Occasionally we receive complaints about issues not covered by our complaints procedure but which may be covered by our procedure for raising concerns about the bodies we audit, or a mixture of both. Where you raise a complaint, and it also contains concerns about the bodies we audit, we will inform you which elements fall under each of the procedures; we will where possible provide you with only one comprehensive response.

Frequently asked questions

Complaint process

If something goes wrong or you are dissatisfied with our work, please tell us. We have one complaints procedure covering Audit Scotland, the Accounts Commission and the Auditor General for Scotland.

Audit Scotland will deal with complaints on behalf of the Accounts Commission and the Auditor General for Scotland.

What is a complaint?

We regard a complaint as any expression of dissatisfaction about our action or lack of action, or about the service provided by us or on our behalf.

What can you complain about?

You can complain about things like:

  • delays in responding to your enquiries and requests

  • failure to provide a service for you

  • treatment by, or attitude of, a member of staff

  • our failure to follow proper rules and procedures.

What can't you complain about?

There are some things we can't deal with through our complaints handling procedure. These include:

  • complaints that are more than 12 months old from the time of the event that you want to complain about

  • complaints that are a disagreement with or refusal to accept legal matters which we are obliged to comply with

  • situations that are covered by a right of appeal

  • a complaint where legal proceedings or court action has started

  • a complaint that has already been heard by a court or tribunal

  • a complaint we have already investigated and given a final decision on

  • complaints about our audit opinions or judgements.

How do you complain?

You can complain by phone, in writing, email, via our complaints form (DOC 134Kb), or in person at any of our main offices.

It is usually easier for us to resolve complaints if you make them quickly. If you are not sure who to complain to, use the contact details provided below and we will direct your complaint to the appropriate person and department.

When complaining, tell us:

  • your name and contact details

  • as much as you can about the complaint

  • what has gone wrong

  • how you think we may resolve the matter.

Contact Audit Scotland on 0131 625 1500 or email us at:

Complaint timescale

It is better if you make your complaint as soon as possible but if you don't, you must make your complaint within 6 months of the event that you want to complain about.

In exceptional circumstances, we may be able to accept a complaint after this, but no longer than 12 months after the event itself.

What if you're still dissatisfied?

After we have fully investigated your complaint, if you are still dissatisfied with our decision or the way we dealt with your complaint, you can ask the Scottish Public Services Ombudsman (SPSO) to look at it.

The SPSO cannot normally look at:

  • a complaint that has not completed our complaints procedure (so please make sure it has done so before contacting the SPSO)

  • events that happened, or that you became aware of, more than a year ago

  • a matter that has been or is being considered in court.