26 [360] (8) Where possible, the CSIRT shall provide a relevant digital service provider who has made a notification under this Regulation with information in relation to dealing with an incident, including information that may assist in effective incident handling by the relevant digital service provider concerned. (9) After consulting the relevant digital service provider in relation to an incident relating to it, the CSIRT may inform the public or may require the relevant digital service provider to inform the public, about the incident where the CSIRT considers that public awareness is necessary to deal with the incident insofar as it relates to the relevant digital services provider concerned or to prevent the same or a similar incident occurring in respect of other relevant digital service providers who the CSIRT considers may be at risk of such an incident having regard to the nature of the incident and the network and information systems of those other relevant providers or where disclosure of the incident is otherwise in the public interest. (10) A relevant digital service provider that has made a notification under paragraph (1) shall notify the CSIRT in accordance with paragraph (11) when the incident has been resolved. (11) A notification under paragraph (10) shall be made as soon as practicable after the incident has been resolved and, in any event, not later than 72 hours after that time. (12) The CSIRT shall forward a copy of the notification made under paragraph (10) and any other correspondence between it and a relevant digital service provider in relation to an incident referred to in paragraph (1) to a person to whom a copy of the notification made under paragraph (1) was furnished under paragraph (6). (13) A notification made under this Regulation shall be such form and manner as the competent authority shall determine. (14) A relevant digital service provider commits an offence where it does not notify the CSIRT in accordance with paragraph (1) or (10). (15) In a prosecution for an offence under paragraph (14) it shall be a defence for a relevant digital service provider to show that— (i) it took all reasonable steps to notify the CSIRT in accordance with paragraph (1) or (10), as the case may be, or (ii) it was not reasonably possible for it to notify the CSIRT in accordance with paragraph (1) or (10), as the case may be. Co-operation and assistance in respect of relevant digital service providers whose network and information systems are not in State 23. (1) Where the network and information systems of a relevant digital service provider are located in one or more member states other than the State, the competent authority may, for the purpose of assessing the compliance by the relevant digital service provider with its obligations under these Regulations,