Property and Stock Agents Act 2002
185Confidentiality
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185 Confidentiality
185 Confidentiality
(1) An accounts examiner must not communicate to any person (other than a partner, employer, employee or assistant of the accounts examiner)—
(a) the fact of the accounts examiner’s appointment under this Division, or
(b) any matter that comes to the accounts examiner’s knowledge in the course of the examination,
except in the course of preparing and furnishing the report to the Secretary or in the same circumstances as information obtained in connection with the administration or execution of this Act can be disclosed under section 219.
(2) A partner, employer, employee or assistant (the colleague) of the accounts examiner must not communicate to any person (other than the accounts examiner or a partner, employer, employee or assistant of the accounts examiner)—
(a) the fact of the accounts examiner’s appointment under this Division, or
(b) any matter that comes to the colleague’s knowledge in the course of the examination,
except in the course of the preparing and furnishing of the report to the Secretary or in the same circumstances as information obtained in connection with the administration or execution of this Act can be disclosed under section 219.
(3) A person who contravenes this section is guilty of an offence.
Maximum penalty—50 penalty units.