The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2020
Article 2 of this Order provides that Scottish National Investment Bank p.l.c., being a company with a registered office in Scotland, is to have its accounts audited by the Auditor General for Scotland. Article 3 provides that that company will be exempt from the auditing of company accounts requirements of Part 16 of the Companies Act 2006.