Section 73
Qualified privilege and duty of confidentiality
of Financial Services Act 2013
(1)
Subsection 133(1) shall not apply to any documents or information relating to the affairs or account of any customer of a financial institution subject to such conditions as may be specified by the Bank, disclosed by an auditor of a financial institution to the
Audit
Oversight
Board established under the
Securities Commission Act 1993 [Act 498] or an officer or other person authorized in writing by the Audit Oversight Board to perform the responsibilities of the Audit Oversight Board.
(2)
An auditor of an institution shall not be liable—
(a)
for a breach of a duty of confidentiality between the auditor and the institution in respect of any reporting to the Bank done in good faith under this Division; or
(b)
to be sued in any court for defamation in respect of any statement made by the auditor without malice in the discharge of his duties under this Act.