342 Information given by auditor or actuary to [a regulator]

342  Information given by auditor or actuary to [a regulator]

(1)     This section applies to a person who is, or has been, an auditor of an authorised person [or recognised investment exchange,] appointed under or as a result of a statutory provision.

(2)     This section also applies to a person who is, or has been, an actuary acting for an authorised person and appointed under or as a result of a statutory provision.

(3)     An auditor or actuary does not contravene any duty to which he is subject merely because he gives to [a regulator]—

(a)     information on a matter of

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