221Qualified privilege

221 Qualified privilege (1) A person who performs any functions or exercises any powers as the auditor or statutory manager of an incorporated association has qualified privilege in respect of a statement made by the person, whether orally or in writing, in the course of performing those functions or exercising those powers. (2) An independent accountant who conducts a review of the accounts of an incorporated association under section 93 or 96 has qualified privilege in respect of a statement made by the person, whether orally or in writing, in the course of conducting that review. (3) A person has qualified privilege in respect of publishing a document— (a) prepared by an auditor for the purposes of this Act; or (b) required by or under this Act to be lodged, regardless of whether or not the document has been lodged.