The modern history of this office of Auditor of Exchequer in Scotland commences in 1708 with an Act of Parliament under Queen Anne. It was not expressly established by the Exchequer Court (Scotland) Act 1707 (6 Anne cap.26 - 53), but its existence was implied by section 11 of that Act and the Exchequer was reconstituted into a court on the English model with a Lord Chief Baron of the Exchequer and 4 ordinary Barons. The court adopted English forms of procedure and had further powers added to it.