Revenue Scotland and Tax Powers Act 2014 section 139

Protection for auditors

Section 139 provides protection for statutory auditors from having to disclose certain information and documents in response to an information notice from Revenue Scotland.

• A person appointed as an auditor under any enactment is protected from information notices in certain circumstances.
• The auditor cannot be required to provide information held in connection with performing their statutory audit functions.
• The auditor cannot be required to produce documents they own and which were created by or on behalf of them in connection with those audit functions.
• These protections are subject to certain exceptions set out elsewhere in the legislation.