(10)Documents obtained by the IRBA in the performance of inspections and inspection reports may only be shared with the consent of the auditor or audit firm registered with the IRBA. That requirement may present difficulties in implementing the regulatory cooperation requirements contemplated under Article 47 of Directive 2006/43/EC. Therefore, the regulatory cooperation between the IRBA and the competent authorities of the Member States should be subject to close monitoring and review by the Commission to assess whether the consent requirement presents an obstacle to information exchange in practice.