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Securities Services Act, 2004 (Act No. 36 of 2004)

Chapter IX : General Provisions

Auditing

91. Furnishing of information in good faith by auditor

 

(1) The furnishing, in good faith, by an auditor of a report or information in terms of this Act does not constitute a contravention of a provision of a law or a breach of a provision of a code of professional conduct to which the auditor is subject.

 

(2) The failure, in good faith, by an auditor to furnish a report or information in terms of this Act does not confer upon any person a right of action against the auditor which, but for that failure, that person would not have had.