s 82
In forceAuditors’ duty of confidentiality
Part VIAgents’ trust accounts
82 Auditors’ duty of confidentiality
(1)
Except where this Part provides otherwise an auditor shall not divulge to any person, or in any proceeding, any information which he has obtained in the course of conducting any audit under this Part.
(2)
An auditor is not guilty of a breach of subsection (1) by disclosing information —
(a)
by means of or in a report made pursuant to this Part; or
(b)
in or for the purpose of any legal proceedings arising out of any such report or instituted in connection with the trust accounts of the agent to whom the information relates.
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