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).”