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In force2020 Revised Edition

Part 6 · Books, Accounts and Audit

37. Defamation

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(1)

An auditor of a licensed trust company or employee of such auditor is not, in the absence of malice on the auditor’s or employee’s part, 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 the auditor’s or employee’s duties under this Part; or

(b)

the submission of any report to the Authority under section 31(1), 32(4) or 36(1)(d).

(2)

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

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Part 7

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Part 8

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Part 9

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