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Section 27: Disclosure of information

Financial Reporting Act · PART II: ESTABLISHMENT OF FINANCIAL REPORTING COUNCIL

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

27. Disclosure of information (1) Every member of the Council, Committee or a member of a panel of experts, or an employee of, or a consultant employed by the Council, shall, before he begins to perform any duties under this Act, take an oath of confidentiality in the form set out in the Second Schedule. (2) No person who is or has been— (a) an employee of, or a consultant employed by, the Council; (b) a member of a panel of experts established under section 17; or (c) a member of the Council or any committee established under this Act, shall disclose any information relating to the affairs of the Council or of any other person, which he has obtained in the performance of his duties or the exercise of his functions under this Act, unless such disclosure is made— (i) with the written authorisation of the person from whom the information was obtained or, where the information is the confidential information of a third person, with the written authorisation of such person; (ii) for the purpose of the administration or enforcement of this Act; or (iii) in compliance with the requirement of any Court or the provisions of any enactment. [Issue 2] F9 – 14 Revised Laws of Mauritius (3) No person who is or has been— (a) an employee of, or a consultant employed by, the Council; (b) a member of a panel of experts established under section 17; or (c) a member of the Council or any Committee established under this Act, shall, for his own personal benefit or for the personal benefit of any other person, make use of any information, whether directly or indirectly, which has been obtained by him in the performance of his duties or the exercise of his functions. (4) For the purposes of this section, “disclosing or making use of any information” includes permitting any other person to have access to any record, document or other thing which is in his possession or under his control by virtue of his being or having been a member of the Council or Committee, or a member of a panel of experts, or an employee of or a consultant employed by the Council. (5) Any person who contravenes this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 12 months. [S. 27 amended by s. 10 (g) of Act 18 of 2008 w.e.f. 19 July 2008.]

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