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Division (7) COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)F1

United Kingdom

Original text. Later amendments are not shown.

This section shall include the following information:

  1. 7.1

    Description of the procedure for coordination between the Audit Authority and any audit bodies that carried out audits as provided for in Article 13 of Commission Delegated Regulation (EU) No 1042/2014, where appropriate.

  2. 7.2

    Description of the procedure for supervision and quality review applied by the Audit Authority on the audit work carried out by such audit bodies.

Annotations

Textual amendments

F1

Inserted by Commission Delegated Regulation (EU) 2018/1291 of 16 May 2018 amending Delegated Regulation (EU) No 1042/2014 supplementing Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities.