- 12 - Section 3 – REPORTING OBLIGATIONS Article 12 Financial institutions and designated non-financial businesses and professions shall report to the Unit without delay any transaction or attempted transaction, regardless of the value thereof, if they suspect or have reasonable grounds to suspect that such transaction involves proceeds of crime or funds related or linked to or to be used for money laundering or terrorism financing. Attorneys and other independent legal professionals and accountants are not required to report a transaction under the previous Article if the relevant information was obtained in circumstances where they are subject to professional secrecy. Article 13 Financial institutions and designated non-financial businesses and professions, their directors and employees are prohibited from disclosing to a customer or any other person the fact that a report under the previous Article or any information related to the unit or to any money laundering or terrorism financing investigation. This shall not preclude disclosures or communications between and among directors and employees of the financial institution or designated non-financial business and profession, in addition to lawyers,competent authorities, and the public prosecution. There shall be no penal, civil, disciplinary or administrative liability for a financial institution or a designated non-financial business and profession or its directors or employees for breach of any restriction on disclosure of information imposed by contract or law if it is established that a report under Article 12 or any other information was provided to the Unit in good faith. Financial institutions and designated non-financial businesses and professions are bound to provide information and documents to the relevant competent authorities upon request. Professional secrecy or privilege shall not constitute a ground not to comply with the obligations under this Law except in the case of lawyers, independent legal professionals and accountants according to the provisions of Article 12 (2).