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

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 23 or any regulations made pursuant to section 22 and any employee of such auditor (each called A) must not divulge any information which may come to A’s knowledge in the course of performing A’s duties as such auditor or employee (as the case may be) to any person other than —

the Board or any person approved or designated by the Board; and

in the case of an employee, the auditor by whom he or she is employed.