Although the QAA 'academic infrastructure' applies in Scotland, other aspects of quality assurance in higher education (and the QAA's role in it) is somewhat different to the rest of the UK. With the support of the Scottish Funding Council assurance is based on an enhancement approach rather than institutional audit, with institutions demonstrating to the QAA (Scotland) how the enhancement of learning and teaching is being taken forward. Since 2009 courts (governing bodies) of Scottish HEIs have been required by the SFC to approve formally institutional learning and teaching strategies as part of an explicit link between quality and enhancement. Also in Scotland there is no separate system for reviewing collaborative provision. Nor does the integrated quality and enhancement review (IQER) process apply as most higher education provision in further education colleges is assured by Her Majesty's Inspectorate of Education for Scotland and not QAA.