Malaysia legislation
Section 64
Section 64
Except as may be necessary for the carrying into effect of 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 59 or 60 or 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—
(a)
the Minister or any person approved or designated by the Minister;
(b)
the Commissioner; and
(c)
in the case of an employee, the auditor by whom he is employed.
(a)
the audit of accounts;
(b)
the information to be given in reports by auditors; or