{
  "url": "https://openlegislation.uk/housing-act-2004/schedule-11/paragraph-23",
  "json_url": "https://openlegislation.uk/housing-act-2004/schedule-11/paragraph-23.json",
  "legislation": "ukpga/2004/34",
  "legislation_title": "Housing Act 2004",
  "legislation_url": "https://openlegislation.uk/housing-act-2004",
  "path": "schedule/11/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "After paragraph 19 of Schedule 1 insert—\n“Disclosure of information by auditors etc. to the Relevant Authority\n19A (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 —\n(a) information on a matter of which he became aware in his capacity as auditor of the registered social landlord, or\n(b) his opinion on such a matter,\nif he is acting in good faith and he reasonably believes that the information or opinion is relevant to any functions of the Relevant Authority.\n(2) Sub-paragraph (1) applies whether or not the person is responding to a request from the Relevant Authority.\n(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.\n(4) A “reporting accountant” means a person appointed as mentioned in paragraph 16(7)(b).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/34/schedule/11/paragraph/23",
    "retrieved_at": "2026-10-29T09:16:48.975968+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}