(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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