Member States should ensure, through working arrangements in accordance with Chapter IV of Directive 95/46/EC between their competent authorities and the competent authorities of third countries that the latter would not further disclose personal data comprised in transferred audit working papers or other documents held by statutory auditors or audit firms without the prior agreement of the competent authorities of the Member States concerned.
Liikmesriigid peaksid tagama, et kolmandate riikide pädevad asutused omakorda ei avalikustaks isikuandmeid ilma asjaomaste liikmesriikide pädevate asutuste eelneva nõusolekuta.