# Companies Act 2006, Paragraph 52


(1) A disclosure with a view to the institution of, or otherwise for the purposes of, disciplinary proceedings relating to the performance by a lawyer, auditor, accountant, valuer or actuary of their professional duties.
(2) In sub-paragraph (1) “ lawyer ” means—
(a) a person who for the purposes of the Legal Services Act 2007 (c. 29) is an authorised person in relation to an activity that constitutes a reserved legal activity (within the meaning of that Act),
(b) a solicitor or barrister in Northern Ireland,
(c) a solicitor or advocate in Scotland, or
(d) a person who is a member, and entitled to practise as such, of a legal profession regulated in a jurisdiction outside the United Kingdom.
(3) Until the coming into force of section 18 of the Legal Services Act 2007, the following is substituted for paragraph (a) of sub-paragraph (2) above—
(a) a solicitor or barrister in England and Wales,
.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/schedule/2/paragraph/52 (the official version)
Page: https://openlegislation.uk/companies-act-2006/schedule-2/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.