1) The maintenance and integrity of Scottish
Environment Protection Agency's website is the responsibility of
the Scottish Environment Protection Agency Board; the work carried
out by the auditors does not involve consideration of these matters
and, accordingly, the auditors accept no responsibility for any
changes that may have occurred to the financial statements since
they were initially presented on the website.
2) Legislation in the United Kingdom governing
the preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.