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A procurator fiscal (pl. procurators fiscal), sometimes called a 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

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