[F1[F219A(1)A person who is, or has been, an auditor of a registered social landlord does not contravene any duty to which he is subject merely because he gives to the Relevant Authority —E+W+S
(a)information on a matter of which he became aware in his capacity as auditor of the registered social landlord, or
(b)his opinion on such a matter,
if he is acting in good faith and he reasonably believes that the information or opinion is relevant to any functions of the Relevant Authority.
(2)Sub-paragraph (1) applies whether or not the person is responding to a request from the Relevant Authority.
(3)This paragraph applies to a person who is, or has been, a reporting accountant as it applies to a person who is, or has been, an auditor.
(4)A “reporting accountant” means a person appointed as mentioned in paragraph 16(7)(b).]]
Textual Amendments
F1Sch. 1 para. 16A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 18
F2 Sch. 1 para. 19A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 23