FOISA Section 40 Exemption

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Section 40 - Audit functions


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