Housing Act 2004

Housing Act 1996 (c. 52)

23 After paragraph 19 of Schedule 1 insert—

“Disclosure of information by auditors etc. to the Relevant Authority

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 —

(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).”