{
  "url": "https://openlegislation.uk/eu-directive-2019-2034/article-17",
  "json_url": "https://openlegislation.uk/eu-directive-2019-2034/article-17.json",
  "legislation": "eudr/2019/2034",
  "legislation_title": "Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2019-2034",
  "path": "article/17",
  "kind": "article",
  "number": "17",
  "heading": "Duties of persons responsible for the control of annual and consolidated accounts",
  "text": "Member States shall provide that any person who is authorised in accordance with Directive 2006/43/EC of the European Parliament and of the Council and who performs in an investment firm the tasks described in Article 73 of Directive 2009/65/EC or in Article 34 of Directive 2013/34/EU, or any other statutory task, has a duty to report promptly to the competent authorities any fact or decision concerning that investment firm, or concerning an undertaking that has close links with that investment firm which:\n(a) constitutes a material breach of the laws, regulations or administrative provisions laid down pursuant to this Directive;\n(b) may affect the continuous functioning of the investment firm; or\n(c) may lead to a refusal to certify the accounts or can lead to the expression of reservations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2019/2034/article/17",
    "retrieved_at": "2026-11-01T15:21:24.905072+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."
}