Singapore legislation

Clause 35

Restriction on auditor’s and employee’s right to communicate certain matters

(1)

Except as may be necessary for the carrying into effect of the provisions of this Act or so far as may be required for the purposes of any legal proceedings, whether civil or criminal, an auditor appointed under section 32 or carrying out any duty imposed under section 36, and any employee of such an auditor, shall not disclose any information which may come to his knowledge or possession in the course of performing his duties as such auditor or employee, as the case may be, to any person other than —

(a)

the Authority; and

(b)

in the case of an employee of such auditor, the auditor.

(2)

Any auditor who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000.

(3)

Any employee of an auditor who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000.

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