SCHEDULE 5Audit of accounts of NHS foundation trusts
Restriction on disclosure of information
8
(1)
No information relating to an NHS foundation trust or other person and obtained by an auditor (or by a person acting on the auditor’s behalf) under Part 1 or in the course of an audit under that Part is to be disclosed except—
(a)
with the consent of the person to whom the information relates,
(b)
for the purposes of any functions of an auditor of an NHS foundation trust,
(c)
for the purposes of the functions of the regulator,
(d)
for the purposes of the functions of the Comptroller and Auditor General under Part 1,
(e)
for the purposes of the functions of the Commission for Healthcare Audit and Inspection under Part 2,
(f)
for the purposes of any criminal proceedings.
(2)
A person who discloses information in contravention of sub-paragraph (1) is guilty of an offence.
(3)
A person guilty of an offence under sub-paragraph (2) is liable—
(a)
on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or to both),
(b)
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine (or to both).