41. The Auditor General or a person carrying out an auditing function in or for a public body may refuse to release or confirm the existence of information the disclosure of which would be likely to(1) hamper an audit in progress;
(2) reveal an auditing program or operation plan;
(3) reveal a confidential source of information regarding an audit; or,
(4) seriously impair the power of appraisal granted to the Auditor General pursuant to sections 38, 39, 40, 42, 43 and 45 of the Auditor General Act (chapter V-5.01).