{
  "url": "https://openlegislation.uk/legal-services-act-2007-designation-as-a-licensing-authority-no-2-order-2011/article-3",
  "json_url": "https://openlegislation.uk/legal-services-act-2007-designation-as-a-licensing-authority-no-2-order-2011/article-3.json",
  "legislation": "uksi/2011/2866",
  "legislation_title": "The Legal Services Act 2007 (Designation as a Licensing Authority) (No. 2) Order 2011",
  "legislation_url": "https://openlegislation.uk/legal-services-act-2007-designation-as-a-licensing-authority-no-2-order-2011",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Accountants' reports for licensed bodies",
  "text": "(1) Where an accountant, during the course of preparing a report in accordance with licensing rules made by the Society—\n(a) discovers evidence of fraud or theft in relation to money held by a licensed body for a client or any other person (including money held on trust) or money held in an account of a client of a licensed body or an account of another person which is operated by the licensed body; or\n(b) obtains information which the accountant has reasonable cause to believe is likely to be of material significance in determining whether a licensed body is a fit and proper person to hold money for clients or other persons (including money held on trust) or to operate an account of a client of the licensed body or an account of another person,\nthe accountant must immediately give a report of the matter to the Society.\n(2) No duty to which an accountant is subject is to be regarded as contravened merely because of any information or opinion contained in a report under paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2866/article/3",
    "retrieved_at": "2026-10-29T01:48:50.183434+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."
}