8 Immediate and other reports in public interest.E+W
In auditing accounts required to be audited in accordance with this Act, the auditor shall consider—
(a)whether, in the public interest, he should make a report on any matter coming to his notice in the course of the audit, in order for it to be considered by the body concerned or brought to the attention of the public, and
(b)whether the public interest requires any such matter to be made the subject of an immediate report rather than of a report to be made at the conclusion of the audit.