208. Auditors and other persons to enjoy qualified privilege in certain circumstances Flashcards
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- Auditors and other persons to enjoy qualified privilege in certain circumstances
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General overview
[208.01] This section provides that an auditor who issues any report or statement shall not be liable, in the absence of malice, to any action for defamation. Section 208 was discussed in Peter Gontha v BDO Binder [1997] SGHC 85, HC. The qualified privilege enjoyed by the auditor extends to any statement he makes in the course of his duties as auditor and the publication of any document prepared by an auditor in the course of his duties and required by the Act to be lodged with the registrar. Section 208(3) specifically preserves any other right, privilege or immunity which the auditor has as a defendant under the common law of defamation.
