40. Audit functions

Information is exempt information if its disclosure under this Act would, or would be likely to, prejudice substantially the exercise of a Scottish public authority's functions in relation to-

1. (a)
   the audit of the accounts of other Scottish public authorities; or
2. (b)
   the examination of the economy, efficiency and effectiveness with which such authorities use their resources in discharging their functions.

< Section 39  |  Section 41 >

< back to Part 2 contents

Back to Top