The Australian Financial Review on Tuesday reported Ms Guthrie's imminent appointment. An ABC spokesman says no decision has been made and would not commit as to when an announcement about Scott's replacement could be expected.
"No comment other than the process is still under way and the board will make an announcement in due course," the spokesman told AAP in a statement.
Fairfax media reports Ms Guthrie is based in Singapore where she manages the search engine giant's relationships with marketing and advertising agencies across Asia.
Scott, who has been at the helm of the ABC since 2006, will step down from the role in July.
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