237Confidentiality

#### 237 Confidentiality (1) The FRC and the AASB must take all reasonable measures to protect from unauthorised use or disclosure information given to it in confidence. (2) For the purposes of subsection (1), the disclosure of information is taken to be authorised if the disclosure: (a) is required or permitted by a law of the Commonwealth or a prescribed law of this or any other jurisdiction; or (b) is made in order to enable an authority or person in a country outside Australia and the external Territories to perform or exercise a function or power that corresponds, or is analogous, to any of the FRC’s or the AASB’s functions or powers; or (c) is made to a body that sets international accounting standards; or (d) is made to ASIC for the purposes of its performance of its functions under national scheme laws.