(1) A person who is, or at any time has been, an auditor under this Act must not, except to the extent necessary to perform any official duties or to perform or exercise any function or power under this Act, either directly or indirectly, make a record of or divulge or communicate to any person any information that is or was acquired by the person by reason of being, or having been, an auditor or make use of any such information for any purpose other than the performance of official duties or the performance or exercise of that function or power.
Penalty: 100 penalty units.