Business Trusts Act 2004 · 2020 Revised Edition · Part 10 · Accounts, Audit and Disclosure
85. Auditors and other persons to enjoy qualified privilege in certain circumstances
Feedback & supportAn 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.
registered business trust
“registered business trust” means a business trust that is registered by the Authority under section 4(1);
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.
document
“document” has the meaning given by section 4(1) of the Companies Act 1967;
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.