Robin-MacphersonWelcome to the Office of the Auditor of the Court of Session


This website has been prepared with a view to assisting the profession and public in understanding and explaining the duties of this office.

I hope you will find it useful.

Robin Macpherson

Temporary Auditor of the Court of Session.

The impact of the Coronavirus and the restrictions put in place by Government have had a substantial effect on the ability of the office to fix diets of taxation. Whilst the situation is evolving we are a long way from a new business as usual; social distancing requirements will be with us for some time. Therefore, like the courts, the emphasis has to be on maximising digital and remote business solutions.


The staff are currently working through the cases that have been lodged and fixing dates for diets. However, to ensure the safety of all staff and agents the Auditor is unable to conduct diets of taxation with parties attending in person at his offices. Therefore, in order to facilitate, insofar as possible, the efficient disposal of taxation procedure the Auditor will conduct diets by way of telephone conference call (teleconference). He will also continue to offer taxation by written submissions where both parties agree to, and request, such procedure.


We appreciate that this is a challenging time for us all and we ask for everyone’s cooperation and understanding to this approach.


All communications should currently be by email to