Singapore legislation
Section 85
Section 85
Auditors and other persons to enjoy qualified privilege in certain circumstances
(1)
An auditor of a registered business trust shall not, in the absence of malice on the auditor’s part, be liable to any action for defamation at the suit of any person in respect of any statement which the auditor makes in the course of the auditor’s duties as auditor, whether the statement is made orally or in writing.
(2)
A person shall not, in the absence of malice on the person’s part and in the course of the person’s duties, be liable to any action for defamation at the suit of any other person in respect of the publication of any document prepared by an auditor of a registered business trust and required by this Act to be lodged with the Authority.
(3)
This section does not limit or affect any other right, privilege or immunity that an auditor or any other person has as defendant in an action for defamation.