Central Bank (Supervision and Enforcement) Act 2013
Limitation of liability.
58.— (1) A person who gives information to the Bank pursuant to a requirement imposed by the Bank in the performance of its functions under financial services legislation or to an authorised officer in the exercise of his or her powers under Part 3 shall be taken not to have contravened any duty of confidentiality owed to any person as a result of so giving information.
(2) A person who is or was an auditor of, or an actuary acting for, a regulated financial service provider and who gives to the Bank—
( a) information on a matter of which he or she has, or had, become aware in his or her capacity as auditor of, or actuary acting for, the regulated financial service provider, or
( b) his or her opinion of such a matter,
shall be taken not to have contravened any duty of confidentiality owed to any person as a result of so giving information if he or she is acting in good faith and has reasonable grounds for believing that the information or opinion is relevant to any functions of the Bank.