19. Any information shared during the communication between competent authorities and auditors is …

Any information shared during the communication between competent authorities and auditors is subject to the confidentiality requirements laid down in Section II of Chapter 1 in Title VII of Directive 2013/36/EU and the disclosure in good faith to the competent authorities by auditors of any information emerging during this communication does not constitute a breach of any contractual or legal restriction on disclosure of information in accordance with Article 12(3) of Regulation (EU) No 537/2014.

1. Vue d’ensemble

1.1 Références

• Article 12 3.

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

3. Normes associées

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/