Singapore legislation
Section 116
Section 116
Defamation
(1)
No auditor or employee of such auditor shall, in the absence of malice on his or her part, be liable to any action for defamation at the suit of any person in respect of —
(a)
any statement made orally or in writing in the discharge of his or her duties under this Part; or
(b)
the submission of any report to the Authority under section 108, 109(4) or 115(1)(d).
(2)
Subsection (1) does not restrict or otherwise affect any right, privilege or immunity that, apart from this section, the auditor or his or her employee has as a defendant in an action for defamation.