1. This Directive shall apply to:
(3) the following legal or natural persons acting in the exercise of their professional activities:
(a) auditors, external accountants and tax advisors;
(b) notaries and other independent legal professionals, when they participate, whether by acting on behalf of and for their client in any financial or real estate transaction, or by assisting in the planning or execution of transactions for their client concerning the:
(i) buying and selling of real property or business entities;
(ii) managing of client money, securities or other assets;
(iii) opening or management of bank, savings or securities accounts;
(iv) organisation of contributions necessary for the creation, operation or management of companies;
(v) creation, operation or management of trusts, companies or similar structures;
(c) trust or company service providers not already covered under points (a) or (b);
(d) real estate agents;