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SCHEDULES

SCHEDULE 1E+W+S Registered social landlords: regulation

Part IIIE+W+S Accounts and audit

[F1[F2Disclosure of information by auditors etc. to the Relevant AuthorityE+W+S

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

19A(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).]]