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role of Goodwin and his fellow RBS bosses in what happened.Under company law, it is an offence for a business to provide a misleading picture of their financial health.And in April 2008, months before the crash, RBS persuaded investors to bankroll them to the tune of 12billion without revealing how badly exposed they were to toxic mortgage debt in the USA.Experts have been saying for some time that the FSA report contained sufficient evidence about Goodwin and other bosses' behaviour to warrant a criminal investigation.And the fact that one has been under way in Scotland for some months is highly significant.The Crown Office statement concluded: "As the investigation is ongoing, it would not be appropriate to comment further."It appears the Crown Office was prompted to reveal the inquiry after legal commentator Alistair Bonnington highlighted how a prosecution would be easier in Scotland, where fraud is handled under common law.Earlier yesterday, he had expressed astonishment that no action was being taken over the near collapse of both RBS and Halifax Bank of Scotland, which are both registered in Scotland.Both banks are also at the centre of the FSA investigation into interest rate fixing.And