{
  "url": "https://openlegislation.uk/eu-regulation-2007-718/article-120",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-718/article-120.json",
  "legislation": "eur/2007/718",
  "legislation_title": "Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-718",
  "path": "article/120",
  "kind": "article",
  "number": "120",
  "heading": "Cooperation with the audit authorities",
  "text": "The Commission and the audit authorities of cross-border programmes shall cooperate to coordinate their respective audit plans and audit methods and shall immediately exchange the results of audits carried out on management and control systems in order to make the best possible use of resources and to avoid unjustified duplication of work.\nThe Commission and the audit authorities shall meet on a regular basis, and at least once a year unless otherwise agreed between them, in order to examine together the annual control report and opinion presented under Article 105 and to exchange views on other issues relating to the improvement of the management and control of the cross-border programmes.",
  "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/eur/2007/718/article/120",
    "retrieved_at": "2026-11-01T14:52:52.667906+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."
}