# 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 (E): Procedures for accounting

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

Accounting procedures to ensure that annual accounts are complete, accurate and timely, and that any errors or omissions are detected and corrected, in particular through periodic controls and reconciliations.

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Source: https://www.legislation.gov.uk/eur/2014/1042/annex/division/2/division/E (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1042/annex/division-2/division-E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.