{
  "url": "https://openlegislation.uk/eu-regulation-2013-1288/article-30",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1288/article-30.json",
  "legislation": "eur/2013/1288",
  "legislation_title": "Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 December 2013 establishing 'Erasmus+': the Union programme for education, training, youth and sport and repealing Decisions No 1719/2006/EC, No 1720/2006/EC and No 1298/2008/EC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1288",
  "path": "article/30",
  "kind": "article",
  "number": "30",
  "heading": "Independent audit body",
  "text": "1. The independent audit body shall issue an audit opinion on the yearly management declaration referred to in Article 60(5) of Regulation (EU, Euratom) No 966/2012.\n2. The independent audit body shall:\n(a) have the necessary professional competence to carry out public sector audits;\n(b) ensure that its audits take account of internationally accepted audit standards;\n(c) not be in a position of conflict of interest with regard to the legal entity of which the national agency forms part. In particular, it shall be independent, in terms of its functions, of the legal entity of which the national agency forms part.\n3. The independent audit body shall give the Commission and its representatives, as well as the Court of Auditors, full access to all documents and reports in support of the audit opinion that it issues on the national agency's yearly management declaration.",
  "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/2013/1288/article/30",
    "retrieved_at": "2026-11-01T14:48:09.746972+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."
}