{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-143",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-143.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "section/143",
  "kind": "section",
  "number": "143",
  "heading": "Disclosure",
  "text": "(1) This section applies to information that a person has received while acting—\n(a) as auditor of a private registered provider, or\n(b) as a reporting accountant in relation to a private registered provider.\n(2) The person may disclose the information to the regulator for a purpose connected with the regulator's functions—\n(a) despite any duty of confidentiality, and\n(b) whether or not the regulator requests the information.\n(3) The reference to disclosing information includes expressing an opinion on it.\n(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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 143 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/section/143",
    "retrieved_at": "2026-10-29T09:11:57.313988+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."
}