s 81ZHC Restriction on auditor’s and employee’s right to communicate certain matters
81ZHC. Except as may be necessary for carrying into effect the provisions of this Act or so far as may be required for the purposes of any legal proceedings (whether civil or criminal), an auditor who is carrying out any duty imposed under section 81ZH(5) or who is appointed under section 81ZHB, or any employee of such auditor, must not disclose any information which may come to his or her knowledge or possession in the course of performing his or her duties as such auditor or employee (as the case may be) to any person other than —(a) the Authority; (b) in the case of an employee of such auditor, the auditor; and (c) any other person authorised by the Authority in writing to receive such information.[Act 12 of 2024 wef 24/01/2025]