1. Member States shall provide at least that:
(a) any person authorized within the meaning of Directive 84/253/EEC [OJ No L 126, 12. 5. 1984, p. 20.], performing in a financial undertaking the task described in Article 51 of Directive 78/660/EEC [OJ No L 222, 14. 8. 1978, p. 11. Directive as last amended by Directive 90/605/EEC (OJ No L 317, 16. 11. 1990, p. 60).], Article 37 of Directive 83/349/EEC or Article 31 of Directive 85/611/EEC 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 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 governing authorization or which specifically govern pursuit of the activities of financial undertakings, or
- affect the continuous functioning of the financial undertaking, or
- lead to refusal to certify the accoun