This section applies to information (in whatever form)—
that is provided to a body to which this section applies in connection with the exercise of its functions under this Part sections 522 to 524 (notification to appropriate audit authority of resignation or removal of auditor), the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation
This section applies to—
No such information may, during the lifetime of the individual or so long as the business continues to be carried on, be disclosed without the consent of that individual or (as the case may be) the person for the time being carrying on that business.
Subsection (3) does not apply to any disclosure of information that—
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This section does not prohibit the disclosure of information if the information is or has been available to the public from any other source.
Nothing in this section authorises the making of a disclosure in contravention of the data protection legislation.