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

an auditor appointed under section 158(1) or (2); or

any employee of such auditor,must not disclose any information that comes to the auditor’s or employee’s knowledge in the course of performing the auditor’s or employee’s duties, to any person other than the Authority or, in the case of an employee of such auditor, the auditor.

in the case of the auditor, to a fine not exceeding $25,000; or

in the case of the employee, to a fine not exceeding $12,500.