Sch 1 para 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).