1. Member States shall provide at least that:
(a) any person authorised within the meaning of Council Directive 84/253/EEC [Eighth Council Directive (84/253/EEC) of 10 April 1984 based on Article 44(2) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents (OJ L 126, 12.5.1984, p. 20).], performing in a credit institution the task described in Article 51 of Council Directive 78/660/EEC [Fourth Council Directive (78/660/EEC) of 25 July 1978 based on Article 44(2) (g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p. 11). Directive as last amended by Directive 1999/60/EC (OJ L 62, 26.6.1999, p. 65).], or Article 37 of Council Directive 83/349/EEC, or Article 31 of Directive 85/611/EEC [Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securitie