(1) This section applies if, on considering a report given under section 264about a law practice, the law society or the commissioner is satisfied the
report discloses conduct that shows an external examiner may have breached the
professional accounting or audit standards in relation to an external
examination of the practice’s trust records.
(2) The law society or
commissioner may give to the professional accounting association of which the
external examiner is, or was, a member—
(a) a copy of the report or the part
of the report relevant to the disclosure of the conduct; or
(b) another
document the law society or commissioner considers relevant to the disclosure
of the conduct.
(a) the investigator who gave the
report may, with the approval of the law society, give information to the
association about the part 3.3 investigation to which the report relates; and
(b) an officer or employee of the law society may, with the approval of the
law society, give information to the association about the content of the
report.
(4) However, a report or a part of a report, or another document or
information given under subsection (2) or (3) , must not include
confidential information about a law practice.
(5) In this section—
"confidential information" , about a law practice, means information that
identifies a client of the practice or a party to a matter in which the
practice acts.
