The complainant has requested WYAS to disclose the John Poulson bankruptcy files. WYAS confirmed what information the complainant could inspect and advised that the remainder is exempt from disclosure under sections 40(2) (personal data) and 41 (information provided in confidence) of FOIA. The Commissioner’s decision is that WYAS is entitled to rely on section 40(2) of FOIA. He has however found WYAS in breach of section 10 and 17 of FOIA, for failing to respond to the request within 20 working days of receipt. The Commissioner does not require further steps to be taken.