{
  "url": "https://openlegislation.uk/eu-directive-2006-73/article-20",
  "json_url": "https://openlegislation.uk/eu-directive-2006-73/article-20.json",
  "legislation": "eudr/2006/73",
  "legislation_title": "Commission Directive 2006/73/EC of 10 August 2006 implementing Directive 2004/39/EC of the European Parliament and of the Council as regards organisational requirements and operating conditions for investment firms and defined terms for the purposes of that Directive (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-73",
  "path": "article/20",
  "kind": "article",
  "number": "20",
  "heading": "(Article 13(7) and (8) of Directive 2004/39/EC)Reports by external auditors",
  "text": "Member States shall require investment firms to ensure that their external auditors report at least annually to the competent authority of the home Member State of the firm on the adequacy of the firm's arrangements under Articles 13(7) and (8) of Directive 2004/39/EC and this Section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/73/article/20",
    "retrieved_at": "2026-11-01T15:22:34.243623+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}