Fiji's auditor-general has refused to take an oath to protect the identity of taxpayers information about whom is required for audit purposes.
Radio Legend says Eroni Vatuleka has also refused to sign any such undertaking to maintain secrecy.
The chief executive of the Fiji Islands Revenue and Customs Authority, Sila Kotobalavu, had demanded that the auditor general take an oath and sign an agreement as a pre-condition for being provided with information about taxpayers.
But Mr Vatuleka says no auditor general before him nor his counterparts in Australia and New Zealand are required to sign confidentiality agreements as they are bound by the secrecy clause under the Audit Act.
Mr Vatuleka says they are contemplating legal action against the Revenue and Customs Authority.