SCHEDULES
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 F3NHS England,
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 F4the general limit in a magistrates’ court 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 F22 May 2022 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.