SCHEDULE 10Audit 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 this Chapter or in the course of an audit under this Chapter may 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 this Chapter,
(e)
for the purposes of the functions of F1the Care Quality Commission ,
(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 twelve 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).
(4)
In relation to an offence committed before the commencement of section 154(1) of the Criminal Justice Act 2003 (c. 44) (general limit on magistrates' courts power to impose imprisonment) the reference in sub-paragraph (3) to a period of imprisonment of 12 months is a reference to a period of imprisonment of 6 months.