Auditor General to audit ScotRail and Caledonian Sleeper

You will see a small but important change to how Scotland’s rail companies are checked. A Scottish Statutory Instrument made on 22 January 2026 and taking effect on 23 January 2026 shifts the audit of ScotRail Trains Limited and Caledonian Sleeper Limited to the Auditor General for Scotland.

The instrument-formally the Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2026, signed by Fiona Hyslop-does two clear things. It directs the Auditor General to audit the companies’ annual accounts, and it switches off the usual Companies Act audit rules for any year that public audit happens, so there is no duplicate audit.

Here is the legal hook in plain English. Section 483 of the Companies Act 2006 lets Scottish Ministers, with Holyrood’s approval, require the Auditor General to audit companies that are entirely or substantially funded from a qualifying public body. Ministers state that both rail companies meet that test and the draft order was approved by the Scottish Parliament before being made.

What this means: you should expect a public audit approach focused on regularity, propriety and value for money, with findings reported through the Scottish Parliament. This is about replacing the private statutory audit in those years-not adding a second one-and bringing scrutiny into Scotland’s public audit framework.

Why it matters to you as a passenger or taxpayer. These services receive significant public funding to provide essential transport. Independent audit strengthens transparency on how money is used, how risks are managed, and whether performance matches promises made to the public.

A quick facts check keeps us grounded. Caledonian Sleeper Limited is company number SC328825, registered at Basement and Ground Floor Premises, 1–5 Union Street, Inverness IV1 1PP. ScotRail Trains Limited is company number SC328826, registered at Atrium Court, 50 Waterloo Street, Glasgow G2 6HQ.

The Order records that both companies are entirely or substantially funded from a body whose accounts fall within section 483(3)(a) or (b) of the Act. In short, the money mainly comes from the public sector, which is why public audit applies here.

Timing matters. Because the Order comes into force on 23 January 2026, the next relevant financial year’s accounts will be prepared as usual but audited by the Auditor General rather than a Companies Act auditor. Management teams will still produce their statements; the difference is who signs the audit opinion.

For your notes, the full title is the Scottish Statutory Instruments notice ‘Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2026’ (SSI 2026/21). Using the exact name helps you find the official wording when you need it.