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3.

Articles 52 and 53 shall not preclude Member States from authorising exchanges of information between the competent authorities and any of the following: the authorities responsible for overseeing the bodies involved in the winding up of pension schemes and other similar procedures; the authorities responsible for overseeing the persons charged with carrying out statutory audits of the accounts of IORPs, insurance undertakings and other financial institutions; independent actuaries of IORPs carrying out supervision of those IORPs and the bodies responsible for overseeing such actuaries.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.