1507. In imposing a relevant sanction on a specified person, the Supervisory Authority shall consider the following circumstances:

(a) the gravity and duration of the contravention concerned;

(b) the degree of responsibility of the specified person;

(c) the financial strength of the specified person (including, in the case of a specified person who is not an individual, the total turnover of the specified person or, in the case of a specified person who is an individual, the annual income of the individual);

(d) the amount of profits gained or losses avoided by the specified person in consequence of the contravention concerned, in so far as they can be determined;

(e) the level of cooperation of the specified person with the Supervisory Authority and the recognised accountancy body of which the specified person is a member;

(f) previous relevant contraventions committed by the specified person.]