1. With the exception of cases covered by Article 70(2) of Regulation (EU) 2024/1624, Member States shall authorise the exchange of information between:
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(a)
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supervisors and the public authorities overseeing self-regulatory bodies pursuant to Chapter IV of this Directive, whether in the same Member State or in different Member States;
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(b)
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supervisors and the authorities responsible by law for the supervision of financial markets in the discharge of their respective supervisory functions;
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(c)
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supervisors in charge of auditors and, where relevant, public authorities overseeing self-regulatory bodies pursuant to Chapter IV of this Directive, and the public authorities competent for overseeing statutory auditors and audit firms pursuant to Article 32 of Directive 2006/43/EC and Article 20 of Regulation (EU) No 537/2014, including authorities in different Member States.
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The professional secrecy requirements laid down in Article 67(1) and (3) shall not prevent the exchange of information referred to in the first subparagraph of this paragraph.
Confidential information exchanged pursuant to this paragraph shall only be used in the discharge of the duties of the authorities concerned, and in the context of administrative or judicial proceedings specifically related to the exercise of those functions. The information received shall in any event be subject to professional secrecy requirements at least equivalent to those referred to in Article 67(1).