Competent authorities designated pursuant to Article 20(1) and, where appropriate, any authority to whom such a competent authority has delegated tasks shall cooperate at national level with:

(a) the competent authorities referred to in Article 32(4) of Directive 2006/43/EC;

(b) the authorities referred to in Article 20(2), whether or not they have been designated competent authorities for the purposes of this Regulation;

(c) the financial intelligence units and the competent authorities referred to in Articles 21 and 37 of Directive 2005/60/EC.

For the purposes of such cooperation, the obligation of professional secrecy under Article 22 of this Regulation shall apply.