Procurators fiscal

A procurator fiscal (pl. procurators fiscal), sometimes called PF or fiscal, is a public prosecutor in Scotland (who, despite the title, has little to do with fiscal issues). They investigate all sudden and suspicious deaths in Scotland (similar to a coroner in other legal systems), conduct fatal accident inquiries (a form of inquest unique to the Scottish legal system) and handle criminal complaints against the police (administrative complaints are handled by the Police Complaints Commissioner for Scotland). They also receive reports from specialist reporting agencies such as Her Majesty's Revenue and Customs.

For the majority of crimes in Scotland, the procurators fiscal present cases for the prosecution in the Sheriff, District and Justice of the Peace Courts, and the case for the defence is presented either by the accused, a solicitor, or an advocate. The solicitor will work for a firm of solicitors, or in certain areas of Scotland could be a public defender working for the Public Defence Solicitors' Office.

The procurator fiscal has the discretion to not prosecute and pursue alternatives free from political interference, but is always subject to the directions of the Crown Office and the Lord Advocate.

The office most likely originates in the Roman-Dutch and French manorial or seignorial administrator (Dutch procurator-fiscaal, French procureur fiscal), who, as the fiscal in the title suggests, was originally an officer of the sheriff (the local law enforcement officer and judge) with financial (fiscal) responsibilities: the procurator fiscal collected debts, fines, and taxes. However, such responsibilities had been eclipsed in the course of the 18th century by their duty as prosecutor in the sheriff court with the passage of the Criminal Procedure (Scotland) Act 1701. In this capacity they gave concurrence in private prosecutions and prosecuted on behalf of the Crown. The Sheriff Courts (Scotland) Act 1867 gave procurators fiscal full responsibility in law for prosecution of all criminal acts in Scotland.

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