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In force2020 Revised Edition

Part 4 · Accounts and Audit

57. Defamation

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(1)

An auditor or employee of such auditor must not, in the absence of malice on his or her part, be liable to any action for defamation at the suit of any person in respect of —

(a)

any statement made orally or in writing in the discharge of his or her duties under this Part; or

(b)

the submission of any report to the Authority under section 53(1) or (2)(d) or 54(4).

(2)

Subsection (1) does not restrict or otherwise affect any right, privilege or immunity that, apart from this section, the auditor or his or her employee has as a defendant in an action for defamation.[53

Report

Part 4A

Prohibited Businesses

Part 5

Powers of Authority

Part 6

Supervision and Investigation

Part 7

Assistance to Foreign Regulatory Authorities

Part 8

Offences

Part 9

Appeals

Part 10

Miscellaneous

Schedules