1. Notwithstanding Articles 53, 54 and 55, Member States shall ensure that an exchange of information can take place between the competent authorities and the authorities responsible for oversight:
(a) the bodies involved in the liquidation and bankruptcy of institutions and in other similar procedures;
(b) contractual or institutional protection schemes as referred to in Article 113(7) of Regulation (EU) No 575/2013;
(c) persons charged with carrying out statutory audits of the accounts of institutions, insurance undertakings and financial institutions.
2. In the cases referred to in paragraph 1, Member States shall require fulfilment of at least the following conditions:
(a) that the information is exchanged for the purpose of performing the tasks referred to in paragraph 1;
(b) that the information received is subject to professional secrecy requirements at least equivalent to those referred to in Article 53(1);
(c) where the information originates in another Member State, that it i
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