Islamic Financial Services Act 2013 · s 82

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s 82Qualified privilege and duty of confidentiality

(1)

Subsection 145(1) shall not apply to any documents or information relating to the affairs or account of any customer of an Islamic financial institution subject to such conditions as may be specified by the Bank, disclosed by an auditor of an Islamic 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.

Appointed actuaries