The Q<R holds two offices, both instituted at the foundation of the Court of Exchequer in 1707 and which were joined in 1836. The Queen's Remembrancer was the chief executive officer of the Exchequer under the Barons of Exchequer. The Lord Treasurer's Remembrancer's principal duty was the examination and audit of the criminal accounts for Scotland. In more recent history, this officer was the Treasury representative on various Scottish government boards and acted as Paymaster-General in Scotland.
From 1858 the office of Q<R was held in conjunction with that of Registrar of Companies, Limited Partnerships and Business Names, auditor of the accounts of sheriff clerks and procurators fiscal, responsible for the collection of fines and penalties imposed in Scottish courts, Keeper of the Edinburgh Gazette, administrator of treasure trove and of estates of deceased persons which fall to the crown as ultimus haeres, and responsible for the custody of the Regalia of Scotland kept in Edinburgh Castle.
In 1981 the office was transferred to the Crown Agent, the senior officer of the Crown Office and Procurator Fiscal Service. Since 1999 that office has been part of the Scottish Executive, and the link with the Treasury has been severed.