Thursday, 10 April 2014


Mr E Cairns

72 Hillhouse Street


9 April 2014

Mr Iain Scott

Chief Financial Officer and Company Secretary

Scottish Enterprise

Atrium Court

50 Waterloo Street


Dear Mr Scott,


In your letters to Mr Bob Doris dated 27 November 2013 and 25 March 2014 you relied upon the Scottish Enterprise complaints and review processes apparently having been exhausted by me in respect of the concerns I raised in 1993.

Since you appear to have had access to such information at least during November 2013 I formally request subject access disclosures specifically in respect of these processes under the terms of the Data Protection Act 1998.

I have already informed you that the results of any such processes were never communicated to me by Scottish Enterprise. A reasonable and informed third party would conclude that you have not been truthful in respect of this issue if you fail to produce these documents.

In any event new information was provided by Scottish Enterprise in 2012 upon which Mr Doris based his questions in the public interest. He was not going over the same grounds as before. Your reliance upon the results of processes that you hold to have been undertaken long before this new information was provided is therefore defective and could reasonably be regarded as evasive and misleading.

Ms Lena Wilson had included the following significant statement in her letter to Ms Patricia Ferguson MSP dated 30 May 2012:

‘The matter was immediately investigated at the time by Scottish Enterprise, its principal funder, and the accounting requirements for Local Enterprise Companies were clarified.’

Mr Doris quite properly requested information on what had been clarified and to whom. He highlighted the fact that this new information did not seem to accord with the statement in the same letter that ‘No evidence of fraud or wrongdoing was found’.

Consequently, I have written to Mr Doris to bring to his attention the fact that you are refusing to have regard to this important new evidence for reasons that are clearly not valid at all.

I want to raise a formal complaint against you for that refusal under Scottish Enterprise’s complaints procedure.

Separately, I intend including that refusal in any formal complaint I may raise against you with ICAS.

The ICAS Code of Ethics contains the following relevant points:

1.12 In the event of a complaint, the investigation and disciplinary committees shall be entitled to assess whether a reasonable and informed third party would conclude that compliance with the fundamental principles was compromised.

100.5 A professional accountant shall comply with the following fundamental principles:

(a) Integrity

To be straightforward and honest in all professional and business relationships.

(b) Objectivity

To not allow bias, conflict of interest or undue influence of others to override professional or business judgements.


110.1 The principle of integrity imposes an obligation on all professional accountants to be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.

It follows that a professional accountant‟s advice and work must be uncorrupted by self-interest and not be influenced by the interests of other parties.

110.2 A professional accountant shall not knowingly be associated with reports, returns, communications or other information where the professional accountant believes that the information:

(a) Contains a materially false or misleading statement;

(b) Contains statements or information furnished recklessly; or

(c) Omits or obscures information required to be included where such omission or obscurity would be misleading.

Yours sincerely,

Eddie Cairns.

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