The auditor may have a statutory right to bring information to the attention of the regulator in particular circumstances which lie outside those giving rise to a statutory duty to initiate a direct report. Where this is so, the auditor may use that right to make a direct report relevant to the regulator on a specific matter which comes to the auditor's attention when the auditor concludes that doing so is necessary to protect the interests of those for whose benefit the regulator is required to act.