Part 2Regulation of Social Housing
Chapter 4Registered providers
Accounts
143Disclosure
(1)
This section applies to information that a person has received while acting—
(a)
as auditor of a registered provider, or
(b)
as a reporting accountant in relation to a registered provider.
(2)
The person may disclose the information to the regulator for a purpose connected with the regulator's functions—
(a)
despite any duty of confidentiality, and
(b)
whether or not the regulator requests the information.
(3)
The reference to disclosing information includes expressing an opinion on it.
(4)
“Reporting accountant” means a person who is appointed to prepare a report which, by virtue of any enactment, has to be prepared in respect of accounts that are not subject to audit.