A specialist reporting agency is an organisation other than the Police Service of Scotland who report alleged crimes to the Procurators Fiscal in Scotland. These include HM Revenue and Customs, Health and Safety Executive, the Scottish Environment Protection Agency, the Maritime and Coastguard Agency and Trading Standards departments of local authorities.
The Revenue and Customs Prosecutions Office (RCPO) was established by section 34 Commissioners for Revenue and Customs Act 2005. It is responsible for the prosecution of all HMRC criminal cases in England and Wales. Scotland and Northern Ireland have their own prosecuting authorities: the Lord Advocate or the Procurator Fiscal in Scotland;
Over 50 specialist reporting agencies, other than the Police, report cases to the Procurator Fiscal each year.