Section 184

(1)

No auditor or employee of such auditor shall, in the absence of malice on his part, be liable in any action for defamation in the action or suit of any person with respect to -

(a} any statement made orally or in writing in the discharge of his duties under this Part; or

(b} the submission of any report to the Authority under section 177(1Jr 178[1) or 179[2).