http://www.legislation.gov.uk/asp/2002/13/section/40/2016-12-01Freedom of Information (Scotland) Act 2002An Act of the Scottish Parliament to make provision for the disclosure of information held by Scottish public authorities or by persons providing services for them; and for connected purposes.texttext/xmlenStatute Law Database2026-04-14Expert Participation2016-12-01 Freedom of Information (Scotland) Act 2002sch. 1 para. 61DRegulation of Legal Services (Scotland) Act 2025sch. 3 para. 40(2)s. 103(3)Freedom of Information (Scotland) Act 2002sch. 1 para. 105ZAVictims, Witnesses, and Justice Reform (Scotland) Act 2025sch. 2 para. 2s. 116(2) Part 2 40Information 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—athe audit of the accounts of other Scottish public authorities; orbthe examination of the economy, efficiency and effectiveness with which such authorities use their resources in discharging their functions.