Commonwealth Numbered Acts

COMPANIES ACT 1981 No. 89 of 1981 - SECT 30

30. (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;

   (b)  any statement that he makes, orally or in writing, on a report of the
        directors under section 270 or the corresponding provision of a law of
        a participating State or of a participating Territory or on any
        statement, report or other document that is deemed, for any purpose,
        to be part of the first-mentioned report; or

   (c)  the giving of any notice, or the sending of any copy of accounts,
        group accounts or a report, to the Commission under sub-section 285
        (9) or (10).

(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 and required by or under this Act, or
        required by 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 sub-section (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.