AFTER reading the article (May 22) about the form and operation of the new Scottish Parliament, I would suggest that ceremonial has an important place in the workings of any parliament, and serves to emphasise the importance of a particular place, or event, or person. I hope ceremony will play its part in the new Scottish Parliament, but will avoid the worst excesses of some of the peculiar and positively ridiculous styles and practice evident on occasion at Westminster (Black Rod, for one).

A State opening by the Queen would put the Scottish Parliament on an immediate par with Westminster, and thus remove some of the danger, which must be tempting to Westminster politicians, of relegating it to the level of a ''parish council'', for example.

However, there are two more important criteria to be upheld and continuously aspired to. The importance of these cannot be emphasised enough. First, the personal integrity of all Scottish MPs is the key to the credibility and effectiveness of the new parliament. Otherwise, it will descend into the realms of recent Westminster farce. The Scottish Parliament needs a published code of ethics which it requires its members to uphold, and be seen to uphold.

Secondly, the accountability of all national institutions and bodies to the Scottish Parliament. Without this, it truly will be a glorified talking shop. Issues of the importance of land reform (feudal rights and the like) have to be addressed by a Scottish parliament - it is a peculiar anachronism that crofts are allowed to exist, under UK parliament legislation, as ''buildings surrounded by a sea of legislation'' at the threshold of the 21st century.

Similarly, accountability to the Scottish parliament would mitigate the worst effects of unilateral actions such as the Scottish Arts Council's recent enforcements on Scottish Ballet, for example.

Gordon Shiach,

1c Elliothill Street, Dunfermline,

May 22.