A liquidator is not liable where he or she relies in good faith on—
(a) financial statements of the society represented to him or her—
(i) by an officer of the society, or
(ii) by the auditor of the society in a written report that states that the financial statements reflect fairly the financial condition of the society; or
(b) an opinion, a report or a statement of an attorney-at-law, an accountant, an engineer, an appraiser or other professional advisor retained by the liquidator.