Section 143 DisclosureI1

England and Wales

(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.

Annotations

Textual amendments

F1: Words 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
F2: Words 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

I1: S. 143 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)

Notes on Part 2

Modifications

C1: Pt. 2 modified (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 16 para. 69(2); S.I. 2012/628, art. 6(i) (with arts. 9 11 14 15 17)