# Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market of Community postal services and the improvement of quality of service, Article 15

Extent: E+W+S+N.I.

The financial accounts of all universal service providers shall be drawn up, submitted to audit by an independent auditor and published in accordance with the relevant Community and national legislation to commercial undertakings.

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Source: https://www.legislation.gov.uk/eudr/1997/67/article/15 (the official version)
Page: https://openlegislation.uk/eu-directive-1997-67/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.