Western Australian Current Acts Western Australian Current Acts (1) Except where this
Division provides otherwise an auditor shall not divulge to any person, or in
any proceeding, any information which he has obtained in the course of
conducting any audit under this Division.
(2) An auditor is not
guilty of a breach of subsection (1) by disclosing information —
(a) by
means of or in a report made pursuant to this Division; or
(b) in
or for the purpose of any legal proceedings arising out of any such report or
instituted in connection with the trust accounts of the settlement agent to
whom the information relates.