# Freedom of Information (Scotland) Act 2002, Section 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.

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Source: https://www.legislation.gov.uk/asp/2002/13/section/40 (the official version)
Page: https://openlegislation.uk/freedom-of-information-scotland-act-2002/section-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.