Companies (Auditing and Accounting) Act 2003
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Confidentiality of information. |
31.—(1) No person shall disclose, except in accordance with law, information that— | |
(a) is obtained in performing the functions or exercising the powers of the Supervisory Authority, and | ||
(b) has not otherwise come to the notice of members of the public. | ||
(2) Without limiting subsection (1), the persons to whom that subsection applies include the following: | ||
(a) a member or director or former member or director of the Supervisory Authority; | ||
(b) an employee or former employee of the Supervisory Authority; | ||
(c) a professional or other adviser to the Supervisory Authority, including a former adviser. | ||
(3) Subsection (1) does not prohibit the Supervisory Authority from disclosing information referred to in that subsection— | ||
(a) if the disclosure is, in its opinion, necessary to enable it to state the grounds on which it made a decision under section 23 , 24 or 26 , or | ||
(b) if the information is, in its opinion, connected with the functions of, and if the disclosure is made to, any of the following: | ||
(i) the Minister; | ||
(ii) the Minister for Finance; | ||
(iii) the Garda Síochána; | ||
(iv) the Director of Public Prosecutions; | ||
(v) the Director of Corporate Enforcement; | ||
(vi) the Revenue Commissioners; | ||
(vii) the Comptroller and Auditor General; | ||
(viii) the Central Bank and Financial Services Authority of Ireland; | ||
(ix) the Irish Takeover Panel; | ||
(x) the Irish Stock Exchange; | ||
(xi) the Pensions Board; | ||
(xii) a prescribed accountancy body; | ||
(xiii) a member of a recognised accountancy body who is qualified for appointment as an auditor; | ||
(xiv) an inspector appointed under any other enactment; | ||
(xv) any person prescribed under section 48 (1)(i) for the purposes of this section. | ||
(4) A person who contravenes subsection (1) is guilty of an offence. |