A procurator fiscal (pl. procurators fiscal), sometimes called PF or fiscal, is a public prosecutor in Scotland, who has the power to impose fiscal fines. They investigate all sudden and suspicious deaths in Scotland (similar to a coroner in legal systems derived from the English legal system), 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 Investigations and Review Commissioner). They also receive reports from specialist reporting agencies such as His Majesty's Revenue and Customs.

For the majority of crimes in Scotland, the procurators fiscal present cases for the prosecution in the sheriff and justice of the peace courts (and formerly district 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 not to prosecute and pursue alternatives free from political interference, but is always subject to the directions of the Crown Office and the Lord Advocate.