SQL> with comments as (
  2          select 'Scope.' || chr(10) || 'Except for the above in the auditors.' as comment_text
  3          from   dual
  4          )
  5  select rownum, comment_text
  6  from   comments;

    ROWNUM COMMENT_TEXT
---------- --------------------------------------------
         1 Scope.
           Except for the above in the auditors.


SQL>
SQL> with comments as (
  2          select 'Scope.' || chr(10) || 'Except for the above in the auditors.' as comment_text
  3          from   dual
  4          )
  5  select rownum, replace(comment_text,chr(10)) as comment_text
  6  from   comments;

    ROWNUM COMMENT_TEXT
---------- -------------------------------------------
         1 Scope.Except for the above in the auditors.

SQL>
SQL> with comments as (
  2          select 'Scope.' || chr(10) || 'Except for the above in the auditors.' as comment_text
  3          from   dual
  4          )
  5  select rownum, regexp_replace(comment_text,'[[:cntrl:]]') as comment_text
  6  from   comments;

    ROWNUM COMMENT_TEXT
---------- -------------------------------------------
         1 Scope.Except for the above in the auditors.