1. Member States shall provide at least that:
(a) any person authorised within the meaning of Council Directive 84/253/EEC [OJ L 126, 12.5.1984, p. 20.], performing in an assurance undertaking the task described in Article 51 of Council Directive 78/660/EEC [OJ L 222, 14.8.1978, p. 11. Directive as last amended by Directive 2001/65/EC of the European Parliament and of the Council (OJ L283, 27.10.2001, p. 28).], Article 37 of Directive 83/349/EEC or Article 31 of Council Directive 85/611/EEC [OJ L 375, 31.12.1985, p. 3. Directive as last amended by Directive 2001/108/EC of the European Parliament and of the Council (OJ L41, 13.2.2002, p. 35).] or any other statutory task, shall have a duty to report promptly to the competent authorities any fact or decision concerning that undertaking of which he/she has become aware while carrying out that task which is liable to:
- constitute a material breach of the laws, regulations or administrative provisions which lay down the conditions gov