120.This defines those bodies and office-holders that fall within the powers set out at subsection (1) above. They are:
any body or office-holder whose accounts are audited by the Auditor General or sent to him or her for auditing;
any other body or office-holder, or body or office-holder of a class, specified by the Scottish Ministers by order made by statutory instrument. By virtue of section 27(3), such a statutory instrument is subject to annulment in pursuance of a resolution of the Parliament and;
any other body or office holder not covered by the above criteria which agrees to such an examination being carried out.