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Housing Act 2004

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Housing Act 2004, Paragraph 23 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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23E+WAfter paragraph 19 of Schedule 1 insert—

Disclosure of information by auditors etc. to the Relevant AuthorityE+W

19A(1)A person who is, or has been, an auditor of a registered social landlord does not contravene any duty to which he is subject merely because he gives to the Relevant Authority —

(a)information on a matter of which he became aware in his capacity as auditor of the registered social landlord, or

(b)his opinion on such a matter,

if he is acting in good faith and he reasonably believes that the information or opinion is relevant to any functions of the Relevant Authority.

(2)Sub-paragraph (1) applies whether or not the person is responding to a request from the Relevant Authority.

(3)This paragraph applies to a person who is, or has been, a reporting accountant as it applies to a person who is, or has been, an auditor.

(4)A “reporting accountant” means a person appointed as mentioned in paragraph 16(7)(b).

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