Member States shall provide that any person who is authorised in accordance with Directive 2006/43/EC of the European Parliament and of the Council (^{8})(^{9}) and who performs in an investment firm the tasks described in Article 73 of Directive 2009/65/EC or in Article 34 of Directive 2013/34/EU, or any other statutory task, has a duty to report promptly to the competent authorities any fact or decision concerning that investment firm, or concerning an undertaking that has close links with that investment firm which:
(a)constitutes a material breach of the laws, regulations or administrative provisions laid down pursuant to this Directive;
(b)may affect the continuous functioning of the investment firm; or
(c)may lead to a refusal to certify the accounts or can lead to the expression of reservations.