SF is bound by the Scottish Public Finance Manual and the Financial Reporting Manuals when putting proper arrangements in place to ensure that public business is conducted in accordance with the law and proper standards, and that public money is safeguarded and properly accounted for, delivers best value, and is used economically, efficiently and effectively.

Audited accounts of Scottish Forestry contain the Statement of Comprehensive Expenditure, Statement of Financial Position, Statement of Cash Flows and Statement of Changes in Taxpayers Equity.