ETI-24
Response
Under Consideration
Duty of Disclosure Legislation
Recommendation
Scottish Ministers should consider the need for legislation to impose a similar duty of disclosure to that owed by policyholders to their insurers upon a company, its directors, employees or consultants and upon a local authority and its officials towards representatives of OGC or Audit Scotland undertaking any review of a publicly funded project.
Published Evidence Summary
The following publicly available evidence relates to this recommendation:
- In November 2023, the Scottish Government stated it was "giving careful consideration" to the recommendations about provisions for misleading evidence (Transport Secretary Statement on Edinburgh Tram Inquiry Report, Scottish Government, 2 November 2023).
- No published decision on whether to introduce legislation imposing a duty of disclosure upon companies, directors, and local authority officials towards audit and review bodies has been identified to March 2026.
- No published decision on whether to introduce legislation imposing a duty of disclosure upon companies, directors, and local authority officials towards audit and review bodies has been identified to March 2026.
Sources
How was this evidence gathered?
Evidence searched by Claude (Anthropic) on 10 Apr 2026
Checked data held on this site (government responses, progress updates, independent evidence)
Jurisdiction
Scotland
Response
Under Consideration
Response
Under Consideration
Under Consideration
Scottish Government
02 Nov 2023
The Scottish Government stated it is 'giving careful consideration' to recommendations about provisions for misleading evidence. Source: Transport Secretary Statement, 2 November 2023.
Responsible Bodies
Scottish Government
Primary
Themes & Tags
Recommendation age
2.8 yrs
Last formal update
941 days ago