63DConfidentiality requirements

63D Confidentiality requirements (1) A person who is, or at any time has been, an auditor under this Division must not, except to the extent necessary to perform any official duties or to perform or exercise any function or power under this Act, either directly or indirectly, make a record of or divulge or communicate to any person any information that is or was acquired by the person by reason of being, or having been, an auditor or make use of any such information for any purpose other than the performance of official duties or the performance or exercise of that function or power. 1. 100 penalty units. (2) Subsection (1) does not preclude a person from— (a) producing a document to a court in the course of criminal proceedings; or (b) divulging or communicating to a court in the course of any criminal proceedings any matter or thing coming under the notice of the person in the performance of official duties or in the performance or exercise of a function or power referred to in subsection (1); or (c) producing a document or divulging or communicating information with the prior consent of the person to whom it relates, or if that person has died, with the consent of the senior available next of kin of that person. Division 9—Amalgamation of registered funded agencies S. 63 repealed by No. 88/1994 s. 11.