(1) The Authority shall provide any information obtained by it in the performance of its functions that causes the Authority to suspect that an offence has been committed by a charity trustee or a charitable organisation to -
(a) the Garda Síochána,
(b) the Revenue Commissioners,
(c) the Director of Corporate Enforcement,
(d) Competition and Consumer Protection Commission, or
(e) any other person charged with the detection, investigation or prosecution of offences,
as may be appropriate, where it is not satisfied that the information has already been reported to a person specified in paragraph (a), (b), (c), (d) or (e).
(2) Information provided under subsection (1) may be used by the person to whom it has been provided for the purpose only of the detection, investigation or prosecution of an offence.
(3) The Authority may provide any information -
(a) obtained by it in the performance of its functions, and
(b) that causes it to suspect that an offence under the law of a state (other
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