Co-operatives National Law (NSW)
313Protection of auditors
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313 Protection of auditors
313 Protection of auditors
(1) An auditor of a co-operative has qualified privilege in proceedings for defamation in relation to—
(a) a statement the auditor makes, orally or in writing, in the course of his or her duties as auditor; or
(b) the giving of notice, or the sending of a copy of financial reports or another report, to the Registrar under this Law.
(2) A person has qualified privilege in proceedings for defamation in relation to—
(a) the publishing of a document prepared by an auditor in the course of the auditor’s duties and required under this Law to be filed with the Registrar, whether or not the document has been so filed; or
(b) the publishing of a statement made by an auditor as referred to in subsection (1).
(3) This section does not limit or affect a right, privilege or immunity an auditor or other person has, apart from this section, as defendant in proceedings for defamation.