1. Notwithstanding Articles 44 to 46, Member States may authorise exchange of information between the competent authorities and the following:
(a) the authorities responsible for overseeing the bodies involved in the liquidation and bankruptcy of credit institutions and in other similar procedures; and
(b) the authorities responsible for overseeing persons charged with carrying out statutory audits of the accounts of insurance undertakings, credit institutions, investment firms and other financial institutions.
In such cases, Member States shall require fulfilment of at least the following conditions:
(a) the information shall be for the purpose of performing the supervisory task referred to in the first subparagraph;
(b) information received in this context shall be subject to the conditions of professional secrecy specified in Article 44(1); and
(c) where the information originates in another Member State, it may not be disclosed without the express agreement of the competent au