(1) An auditor of a reporting unit is not, in the absence of malice, liable to an action for defamation at the suit of a person in relation to a statement the auditor makes in the course of duties as auditor, whether the statement is made orally or in writing.
(2) A person is not, in the absence of malice, liable to an action for defamation at the suit of a person in relation to the publishing of a document prepared by an auditor of a reporting unit in the course of duties as auditor and required under this Act to be filed.
(3) This section does not limit or affect any right, privilege or immunity a defendant has in an action for defamation.