1. Articles 24 and 27 shall not preclude the exchange of information within a Member State, where there are two or more competent authorities in the same Member State, or, between Member States, between competent authorities and:
(a) authorities responsible for the official supervision of credit institutions and other financial organisations and the authorities responsible for the supervision of financial markets,
(b) bodies involved in the liquidation and bankruptcy of insurance and reinsurance undertakings and in other similar procedures, and
(c) persons responsible for carrying out statutory audits of the accounts of insurance undertakings, reinsurance undertakings and other financial institutions,
in the discharge of their supervisory functions, or the disclosure to bodies which administer compulsory windingup proceedings or guarantee schemes of information necessary to the performance of their duties. The information received by those authorities, bodies and persons shall be