s 51A Non-disclosure of record of proceedings
51A.—(1) Any information obtained by a Disciplinary Committee during a formal inquiry, the record of a Disciplinary Committee’s proceedings mentioned in section 51(16), and the report made by a Disciplinary Committee to the Oversight Committee (each called in this section a record of proceedings), is confidential and must not be disclosed (whether in whole or in part) to any person except —(a) with the consent of the Oversight Committee; (b) where the information is publicly available; (c) where the disclosure is required by or for any purpose under this Act; or (d) when ordered by a court. (2) Nothing in subsection (1) prevents —(a) a public accountant from disclosing —(i) the whole or any part of any record of proceedings in the public accountant’s possession; or (ii) any document in the public accountant’s possession which he or she submitted to the Disciplinary Committee for the purposes of the formal inquiry; or (b) an accounting entity from disclosing —(i) the whole or any part of any record of proceedings in its possession; or (ii) any document in its possession which it submitted to the Disciplinary Committee for the purposes of the formal inquiry, for the purpose of seeking legal advice or assistance in relation to or connected with the disciplinary proceedings concerned, or any appeal or other legal proceedings following the conclusion of the disciplinary proceedings. [Act 24 of 2025 wef 06/05/2026]