Having considered an objection the auditor will either:

  • apply to the High Court to have an item in the accounts declared unlawful; or
  • issue a public interest report; or
  • take no further action

The auditor will normally give a reason for his decision. If the auditor does not give a reason, you have six weeks from the time that you are told what the decision is to ask the auditor for 'a statement of reasons' in writing.

If you are not happy about the auditor's decision you have the right to appeal. You must register your appeal in the Crown Office at the High Court within 28 days of receiving the auditor's statement of reasons for his decision. However, you may have to pay the costs if you appeal to the courts against an auditor's decision.

An auditor's decision on objections that ask him to make a public interest report is final. The auditor will tell you what the decision is but you cannot ask for a statement of reasons or appeal.