81Defamation

##### 81 Defamation (1) An auditor is not, in the absence of malice on his part, liable to any action for defamation at the suit of any person in respect of: (a) any statement that he makes, orally or in writing, in the course of his duties as auditor; or (b) the lodging of any report with the Commission, or the sending of any report to a dealer or to a securities exchange under section 79. (2) A person is not, in the absence of malice on his part, liable to any action for defamation at the suit of any person: (a) in respect of the publishing of any document prepared by an auditor in the course of his duties or required by or under this Act or under the corresponding law of a participating State or of a participating Territory to be lodged with the Commission, whether or not the document has been so lodged; or (b) in respect of the publishing of any statement made by an auditor as mentioned in subsection (1). (3) This section does not limit or affect any right, privilege or immunity that an auditor or other person has, apart from this section, as defendant in an action for defamation.