6If the auditor of an NHS foundation trust has reason to believe that the trust or a director or officer of the trust—
(a)is about to make, or has made, a decision which involves or would involve the incurring of expenditure which is unlawful, or
(b)is about to take, or has taken, a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency,
he must refer the matter at once to the regulator.