67Non-disclosure by auditors

67 Non-disclosure by auditors (1) Except in so far as this Act otherwise provides an auditor shall not divulge to any person or in any proceedings any information which he has obtained in the course of conducting any audit under section 64, 64A or 64B. S. 67(2) amended by No. 9902 s. 2(1)(Sch. item 81). (2) An auditor shall not be guilty of a breach of this section by reason only that he discloses information— S. 67(2)(a) amended by No. 10028 s. 40. (a) by means of or in a report made pursuant to section 64, 64A or 64B; or (b) in or for the purpose of any legal proceedings arising out of any such report or instituted in connexion with the accounts of the agent to whom the information relates.