+Section 2 Professional secrecy and duty to report
---+Article 15 Professional secrecy and exchange of confidential information
------+Article 15 1.
------+Article 15 2.
------+Article 15 3.
------+Article 15 4.
------+Article 15 5.
------+Article 15 6.
---+Article 16 Cooperation arrangements with third countries for the exchange of information
---+Article 17 Duties of persons responsible for the control of annual and consolidated accounts
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Section 2 Professional secrecy and duty to report
Section 2 Professional secrecy and duty to report
1. Ħarsa ġenerali
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Regolamentazzjoni |
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Article 15 Professional secrecy and exchange of confidential information
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Article 16 Cooperation arrangements with third countries for the exchange of information
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Article 16
Cooperation arrangements with third countries for the exchange of information
For the purpose of performing their supervisory tasks pursuant to this Directive or to Regulation (EU) 2019/2033, and for the purpose of exchanging information, competent authorities, EBA and ESMA in accordance with Article 33 of Regulation (EU) No 1093/2010 or Article 33 of Regulation (EU) No 1095/2010, as applicable, may conclude cooperation arrangements with third‐country supervisory authorities as well as with third‐country authorities or bodies responsible for the following tasks, provided that the information disclosed is subject to guarantees of professional secrecy that are at least equivalent to those laid down in Article 15 of this Directive:
(a)
the supervision of financial institutions and financial markets, including the supervision of financial entities licensed to operate as central counterparties, where central counterparties have been recognised under Article 25 of Regulation (EU) No 648/2012 of the European Parliament and of the Council (
8
);
(b)
the liquidation and bankruptcy of investment firms and similar procedures;
(c)
oversight of the bodies involved in the liquidation and bankruptcy of investment firms and similar procedures;
(d)
the carrying out of statutory audits of financial institutions or institutions which administer compensation schemes;
(e)
oversight of persons charged with carrying out statutory audits of the accounts of financial institutions;
(f)
oversight of persons active on emission allowance markets for the purpose of ensuring a consolidated overview of financial and spot markets;
(g)
oversight of persons active on agricultural commodity derivatives markets for the purpose of ensuring a consolidated overview of financial and spot markets.
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Article 17 Duties of persons responsible for the control of annual and consolidated accounts
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Article 17
Duties of persons responsible for the control of annual and consolidated accounts
Member States shall provide that any person who is authorised in accordance with Directive 2006/43/EC of the European Parliament and of the Council (
9
) and who performs in an investment firm the tasks described in Article 73 of Directive 2009/65/EC or in Article 34 of Directive 2013/34/EU, or any other statutory task, has a duty to report promptly to the competent authorities any fact or decision concerning that investment firm, or concerning an undertaking that has close links with that investment firm which:
(a)
constitutes a material breach of the laws, regulations or administrative provisions laid down pursuant to this Directive;
(b)
may affect the continuous functioning of the investment firm; or
(c)
may lead to a refusal to certify the accounts or can lead to the expression of reservations.
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,
1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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