Audit Functions

• This briefing provides guidance on the consideration and application of the exemption under section 40 (Audit Functions) of the Freedom of Information (Scotland) Act 2002 (FOISA).
• The exemption under section 40 contains a harm test.Authorities must therefore demonstrate that a particular level of harm is likely to follow from disclosure before the exemption can be applied.
• This exemption is also subject to the public interest test.
• The exemption in section 40 cannot be applied to information in a 'historical record'.Historical records are as defined in section 57 of FOISA: generally, they are records which are more than 30 years old.
• There is no direct equivalent of this exemption under the Environmental Information (Scotland) Regulations 2004 (the EIRs).

This briefing is intended to provide general guidance on the interpretation and application of the relevant section. Please remember that all requests for information must be considered on a case by case basis, and the Commissioner's decision is made on the basis of the specific circumstances of each case.

Download the briefing (pdf - 152Kb)

 

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