(37)
in Article 72(1), the introductory wording is replaced by the following: ‘1. Member States shall provide at least that persons authorised within the meaning of Directive 2006/43/EC, who perform in an insurance or reinsurance undertaking the statutory audit referred to in Article 34 or 35 of Directive 2013/34/EU or Article 73 of Directive 2009/65/EC or any other statutory task, shall have a duty to report promptly to the supervisory authorities any fact or decision concerning that undertaking of which they have become aware while carrying out that task and which is liable to bring about any of the following:’ ;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.