If you get information from the Bank under section 107, you cannot use it as evidence in court against the auditor. This rule only applies to information received in this specific way. You can still use information that you obtained in a different way as evidence in court.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS497974.
No information received by the Bank under section 107 is admissible in evidence in any proceedings against the auditor concerned.
This section does not limit the admissibility of any information obtained in any other way.
