The proceedings of and data obtained by a peer review committee or the board pursuant to paragraph (3) of subsection (b) of Code Section 43-3-32 shall not be subject to discovery or introduction into evidence in any civil action, except in a hearing before the board, against a certified public accountant or public accountant for matters which are the subject of evaluation and review by such committee or the board; and no person who was in attendance at a meeting of such committee or board shall be permitted or required to testify in any such civil action, except in a hearing before the board, as to any evidence or the matters produced or presented during the proceedings of such committee or board or as to any findings, recommendations, evaluations, opinions, or actions of such committee or board or any members thereof; provided, however, that any information, documents, or records otherwise available from original sources shall not be construed as immune from discovery or use in any such civil action merely because they were presented during proceedings of such committee or board; and provided, further, that no person who testifies before such committee or board or who is a member of such committee or board shall be prevented from testifying as to matters within his or her knowledge, provided that such witness may not be questioned regarding such witness's testimony before such committee or board or opinions formed by the witness as a result of such hearings of the committee or board.