C1Part 2Regulation of Social Housing
Annotations:
Modifications etc. (not altering text)
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.
Pt. 2 modified (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 16 para. 69(2); S.I. 2012/628, art. 6(i) (with arts. 911141517)