{
  "url": "https://openlegislation.uk/eu-directive-2010-44/article-12",
  "json_url": "https://openlegislation.uk/eu-directive-2010-44/article-12.json",
  "legislation": "eudr/2010/44",
  "legislation_title": "Commission Directive 2010/44/EU of 1 July 2010 implementing Directive 2009/65/EC of the European Parliament and of the Council as regards certain provisions concerning fund mergers, master-feeder structures and notification procedure (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2010-44",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Standard arrangements for the audit report",
  "text": "Member States shall require that the agreement between the master UCITS and the feeder UCITS referred to in the first subparagraph of Article 60(1) of Directive 2009/65/EC includes the following with regard to standard arrangements for the audit report:\n(a) where the feeder UCITS and the master UCITS have the same accounting years, the coordination of the production of their periodic reports;\n(b) where the feeder UCITS and the master UCITS have different accounting years, arrangements for the feeder UCITS to obtain any necessary information from the master UCITS to enable it to produce its periodic reports on time and which ensure that the auditor of the master UCITS is in a position to produce an ad hoc report on the closing date of the feeder UCITS in accordance with the first subparagraph of Article 62(2) of Directive 2009/65/EC.",
  "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/2010/44/article/12",
    "retrieved_at": "2026-11-01T14:42:07.511739+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."
}