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.