5(1)Audit Scotland may appoint staff.
(2)It is for Audit Scotland to determine the terms and conditions of appointment of the staff, including arrangements for the payment of pensions, gratuities or allowances to, or in respect of, any person who has ceased to be a member of staff.
(3)In particular, Audit Scotland may—
(a)make contributions or payments towards provision for such pensions, gratuities or allowances,
(b)establish and administer one or more pension schemes.