7. Notwithstanding paragraphs 2 to 5, Member States may authorise exchanges of information between the competent authorities and:
the authorities responsible for overseeing the bodies involved in the liquidation and bankruptcy of financial undertakings and other similar procedures, or
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.
Member States which have recourse to the option provided for in the first sub-paragraph shall require at least that the following conditions are met:
the information shall be for the purpose of performing the task of overseeing referred to in the first sub-paragraph,
information received in this context shall be subject to the conditions of professional secrecy imposed in paragraph 2,
where the information originates in another Member State, it may not be disclosed without the express agreement of the competent authorities which have disclosed it and, where appropriate, solely for the purposes for which those authorities gave their agreement.
Member States shall communicate to the Commission and to the other Member States the names of the authorities which may receive information pursuant to this paragraph.