718Confidentiality requirements

718 Confidentiality requirements

(1) A person who is, or was, an auditor under this Part must not, either directly or indirectly, make a record of or disclose 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 that information for any purpose other than the performance of official duties or the performance or exercise of a function or power under sections 716 and 717.

1. 100 penalty units.

(2) Subsection (1) does not apply to the following disclosures—

(a) a disclosure made to a court in the course of a criminal proceeding;

(b) a disclosure made to a court in the course of any criminal proceeding of a 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);

(c) a disclosure made, or production of a document, with the 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.