(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.
Textual Amendments
F1Words in s. 143(1)(a) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 1 para. 26
F2Words in s. 143(1)(b) substituted (1.4.2010) by The Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (S.I. 2010/844), art. 1(2), Sch. 1 para. 26
Commencement Information
I1S. 143 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)