Singapore legislation
Section 208
Section 208
Auditors and other persons to enjoy qualified privilege in certain circumstances
(1)
An auditor 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 such, whether the statement is made orally or in writing.
(2)
A person shall not, in the absence of malice on the person’s part, be liable to any action for defamation at the suit of any person in respect of the publication of any document prepared by an auditor in the course of the auditor’s duties and required by this Act to be lodged with the Registrar.
(3)
This section does not limit or affect any other right, privilege or immunity that an auditor or other person has as defendant in an action for defamation.