# Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities, Division ( 8 )

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

In Table 10.3, the Audit Authority must report the results of any audits carried out on items other than the sampled amounts reported in Table 10.2. If the Audit Authority considers it necessary to carry out additional audits (e.g. risk-based audits, audits on negative or zero payments), the results of these additional audits should also be presented in Table 10.3.

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Source: https://www.legislation.gov.uk/eur/2014/1042/annex/II/division/10/annotation/14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-10/annotation/14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.