Member States shall provide, at least, that any person authorised within the meaning of Eighth Council Directive 84/253/EEC of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents(24), performing in an investment firm the task described in Article 51 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies(25), Article 37 of Directive 83/349/EEC or Article 31 of Directive 85/611/EEC or any other task prescribed by law, shall have a duty to report promptly to the competent authorities any fact or decision concerning that undertaking of which that person has become aware while carrying out that task and which is liable to:
Države članice predvidijo vsaj, da ima katera koli oseba, pooblaščena v smislu Osme direktive Sveta 84/253/EGS z dne 10. aprila 1984 dovoljenjih za osebe pooblaščene za izvajanje obvezne revizije računovodskih listin [24], ki v investicijskem podjetju opravlja nalogo, opisano v členu 51 Četrte direktive Sveta 78/660/EGS z dne 25. julija 1987 o letnih računovodskih izkazih posameznih vrst družb [25], členu 37 Direktive 83/349/EGS ali členu 31 Direktive 85/611/EGS, ali katero koli drugo nalogo, ki jo predpisuje zakonodaja, dolžnost, da nemudoma poroča pristojnim organom o katerem koli dejstvu ali odločitvi v zvezi s tem podjetjem, s katerim se je ta oseba seznanila pri opravljanju te naloge in ki lahko: