1. The information-sharing agreement between the auditor of the master UCITS and the auditor of the feeder UCITS referred to in Article 62(1) of Directive 2009/65/EC shall include the following:
(a) the identification of the documents and categories of information which are to be routinely shared between both auditors;
(b) whether the information or documents referred to in point (a) are to be provided by one auditor to the other or made available on request;
(c) the manner and timing, including any applicable deadlines, of the transmission of information by the auditor of the master UCITS to the auditor of the feeder UCITS;
(d) the coordination of the involvement of each auditor in the accounting year-end procedures for the respective UCITS;
(e) identification of matters that shall be treated as irregularities disclosed in the audit report of the auditor of the master UCITS for the purposes of the second subparagraph of Article 62(2) of Directive 2009/65/EC;
(f) the manner and timing
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