s 63
In forceAuditors’ duty of confidentiality
Part IVControls
Division 2Trust accounts
63 Auditors’ duty of confidentiality
(1)
Except where this Division 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 Division.
(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 Division; 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 settlement agent to whom the information relates.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.