Part 2Regulation of Social Housing
Chapter 4Registered providers
Accounts
I1143Disclosure
1
This section applies to information that a person has received while acting—
a
as auditor of a F1private registered provider, or
b
as a reporting accountant in relation to a F2private 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.