Companies Act 2014 section 1519

Saving

Section 1519 ensures that the confidentiality and professional secrecy rules elsewhere in the Act do not override or obstruct a recognised accountancy body's other legal obligations.

• The confidentiality rules in sections 1517 and 1518 cannot be used as a reason for a recognised accountancy body to avoid meeting its obligations under other relevant provisions of the Act.
• Equally, those confidentiality rules cannot be relied upon to block or impede the enforcement of those other relevant provisions.
• This is a "saving" provision, meaning it preserves the effectiveness of other legal requirements despite the existence of confidentiality protections.
• In practice, where there is a tension between keeping information confidential and complying with a statutory obligation, the statutory obligation takes priority.