# 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), Article 17: Duties of persons responsible for the control of annual and consolidated accounts

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

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:
(a) constitutes a material breach of the laws, regulations or administrative provisions laid down pursuant to this Directive;
(b) may affect the continuous functioning of the investment firm; or
(c) may lead to a refusal to certify the accounts or can lead to the expression of reservations.

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Source: https://www.legislation.gov.uk/eudr/2019/2034/article/17 (the official version)
Page: https://openlegislation.uk/eu-directive-2019-2034/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.