Section 181

Except as may be necessary for the carrying into effect of the provisions of this Order or so far as may be required for the purpose of any civil or criminal proceeding, an auditor or his employee or any other person shall not disclose any matter, which may come to his know ledge or possession in the course of performing his duties -

{a}

to any person other than the Authority;

{b}

to any other person specified by the Authority; and

{c}

in the case of an employee of such auditor, to any person other than the auditor.