Scottish Ministers have ordered the Auditor General for Scotland to audit the accounts of ScotRail Trains Limited and Caledonian Sleeper Limited. The order was signed on 22 January 2026 at St Andrew’s House by Fiona Hyslop and takes effect on 23 January 2026, according to legislation.gov.uk. (legislation.gov.uk)

The move is made under section 483 of the Companies Act 2006, which allows ministers to require that Scottish public sector companies are audited by the Auditor General where they carry out public functions or are entirely or substantially publicly funded. The instrument was laid in draft and approved by the Scottish Parliament before being made, as required by the Act. (legislation.gov.uk)

Both operators are already in public ownership. ScotRail transferred into public control on 1 April 2022, and Caledonian Sleeper followed on 25 June 2023. Each sits under Scottish Rail Holdings, a company wholly owned by the Scottish Government, which oversees the two rail firms. That governance structure has been set out by Transport Scotland. (transport.gov.scot)

The order names the companies and their registered offices: ScotRail Trains Limited at Atrium Court, 50 Waterloo Street, Glasgow G2 6HQ, and Caledonian Sleeper Limited at 1–5 Union Street, Inverness IV1 1PP. It also disapplies the Companies Act’s Part 16 company-audit requirements for any year in which the Auditor General is the appointed auditor. (legislation.gov.uk)

For passengers, nothing changes overnight. This is about oversight rather than timetables. The Auditor General, currently Stephen Boyle, is independent of ministers, appointed by the Crown on the Scottish Parliament’s recommendation, and reports publicly to Holyrood’s Public Audit Committee. (audit.scot)

It matters beyond Scotland too. ScotRail runs over the border to Carlisle via Dumfries, and Caledonian Sleeper services link Scotland with the North West and London, typically calling at Preston and Carlisle on many days - key gateways for Northern travellers. (scotrail.co.uk)

For boards, finance teams and suppliers, the practical shift is in evidence standards and audit timetables. Scottish Rail Holdings is already publicly audited; Audit Scotland has plans and reports in place for SRH, and the same style of scrutiny will now extend to the operating companies themselves. Expect a stronger focus on value for money, procurement controls and governance. (audit.scot)

In short, this order brings Scotland’s two rail operators squarely into the public audit system that already covers the Scottish Government, NHS bodies and most non‑departmental public bodies. The first audit cycle under the new arrangements will show how well the operators are managing public money in a tough year for rail finances. (audit.scot)