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

Except as may be necessary for the carrying into effect 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 29 or 35 and any employee of such auditor shall not divulge any information which may come to his knowledge in the course of performing his duties as such auditor or employee, as the case may be, to any person other than —

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

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