The Scottish Further and Higher Education Funding Council's (SFC) Corporate Plan (2009-12) makes clear its commitment to learners with profound and complex needs. Under "Outcome 2 Access, Inclusion and Progression" it states: "we will work with the Scottish Government, colleges and other stakeholders to ensure that appropriate programmes of study are provided to students with severe and complex needs." People and their skills are Scotland's most valuable resource. This principle extends across all individuals, including those with profound and complex needs. Almost all of Scotland's colleges provide programmes for, or are open to, learners with profound and complex needs. This is part of their core mission to provide appropriate programmes for learners from the communities which they serve. This report identifies the key features of appropriate and effective practice within Scotland's colleges for learners with profound and complex needs. It also makes a number of recommendations for improvement. Appended are: (1) Glossary of terms; (2) Colleges involved in fieldwork for this report; and (3) Toolkit to support planning and delivery. (Contains 12 footnotes.)