(2) Whenever an accident occurs to a ship or a defect is discovered, or any alteration is made to the ship's hull, equipment, appliances or machinery, which affects the safety of the ship or the efficiency, completeness or seaworthiness of the ship, the owner or master shall, as soon as practicable following such accident, discovery of defect, or alteration, give written notice to the Director containing full particulars of the accident, defect or alteration, as the case may be.