Consistent with prior research, rotation is viewed as improving independence resulting in a positive impact on audit quality.

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She told the chamber - ahead of the continued debate on the legislative programme - that she was ready to make a "positive and upbeat case" for independence and she looked forward to winning the referendum in two years time.

BBC: Scotland politics

The positive headline aside, there are some very large unanswered questions about what independence means, substantively.

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Ahead of the Scottish government's independence referendum - planned for autumn 2014 - Mr Darling went on to say there were positive reasons why the UK should stay as it is.

BBC: Scotland politics