38Secrecy

#### 38 Secrecy 38 Secrecy > > (1) The Auditor-General, an auditor and an authorised person shall preserve and aid in preserving secrecy with respect to all matters and things that come to the knowledge of the Auditor-General, auditor or authorised person in the exercise of the functions of the Auditor-General, auditor or authorised person under this Act and the prescribed requirements and shall not communicate to any person any such matter or thing. > > > (2) Nothing in subsection (1) applies to or in respect of— > > > > > (a) the conduct of any matter necessary for the proper administration of this Act or the prescribed requirements, or > > > > > (b) proceedings for an offence relating to government resources or related money or for the recovery of such resources or money, or > > > > > (c) disciplinary proceedings brought against a government officer or accountable authority for a GSF agency, or > > > > > (d) a report or communication authorised or required to be made by or under this Act or the prescribed requirements, or > > > > > (e) a report or communication that the Treasurer authorises the Auditor-General to make to a person for the purposes of a due diligence or similar process relating to the sale, lease or disposal of any government undertaking (or following such a sale, lease or disposal), or > > > > > (f) a communication that, in the opinion of the Auditor-General, auditor or authorised person, is reasonably necessary for the purpose of exercising a function under the [Public Interest Disclosures Act 2022](/view/html/inforce/current/act-2022-014). > > **s 38:** Am 2001 No 90, Sch 1 \[4\] \[5\]; 2018 No 70, Sch 2\[9\]–\[11\]; 2022 No 14, Sch 8.10\[1\].