(1) Subject to subsection (3), the Commissioner shall, within 14 days of receipt of a report made or transmitted to the Commissioner (other than reports transmitted to the Commissioner in the manner specified in section 8), or, in exceptional circumstances, due to the nature and complexity of such report, within such extended period as the Commissioner considers reasonable in those circumstances -

(a) identify -

(i) such prescribed person or persons (other than the Commissioner) as the Commissioner considers appropriate, or

(ii) an other suitable person other than a prescribed person (in this section referred to as an 'other suitable person') who, in the opinion of the Commissioner, appears, by reason of the nature of such person's responsibilities or functions, to be appropriate to be the recipient of the report, and to have the competence to provide feedback and follow-up and protect the identity of the reporting person and persons concerned in accordance with sections 16 and 16A, where -