# Housing Act 2004, Paragraph 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).”

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Source: https://www.legislation.gov.uk/ukpga/2004/34/schedule/11/paragraph/23 (the official version)
Page: https://openlegislation.uk/housing-act-2004/schedule-11/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.