{
  "url": "https://openlegislation.uk/eu-regulation-2014-1011/article-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1011/article-4.json",
  "legislation": "eur/2014/1011",
  "legislation_title": "Commission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1011",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Model for the report of the independent audit body",
  "text": "1. The audit report of the independent audit body referred to in Article 124(2) of Regulation (EU) No 1303/2013 shall be drawn up in accordance with the model set out in Annex IV to this Regulation.\n2. Where a common system applies to several operational programmes, a single audit report referred to in paragraph 1 may be drawn up.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (to the extent that it applies to the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund) (31.12.2020) by The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 10(b); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1011/article/4",
    "retrieved_at": "2026-11-01T14:47:18.004446+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."
}