141. Obligation of disclosure by Auditor

(1) An Auditor is subject to obligations of disclosure under section 196 (Obligation of disclosure to Registrar).

(2) Without limiting any other provision of these Regulations, the Rules or any other Legislation Administered by the Registrar, an Auditor does not Contravene any duty to which the Auditor is subject merely because the Auditor:

• (a) makes a disclosure under section 196; or
• (b) gives the Registrar any other information or opinion in relation to a matter to which the disclosure applies or any related matter.