{
  "url": "https://openlegislation.uk/eu-regulation-2014-258/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-258/article-3.json",
  "legislation": "eur/2014/258",
  "legislation_title": "Regulation (EU) No 258/2014 of the European Parliament and of the Council of 3 April 2014 establishing a Union programme to support specific activities in the field of financial reporting and auditing for the period of 2014-20 and repealing Decision No 716/2009/EC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-258",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Beneficiaries",
  "text": "1. The beneficiaries under the Programme shall be the following:\n(a) in the field of financial reporting:\n(i) EFRAG;\n(ii) the IFRS Foundation;\n(b) in the field of auditing: PIOB.\n2. Bodies working in the field of financial reporting and auditing, which receive Union funding through the Programme, shall have a duty of care to ensure their own independence and that public money is used economically and efficiently, irrespective of the diverse funding streams from which they could benefit.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Regulation (EU) 2017/827 of the European Parliament and of the Council of 17 May 2017 amending Regulation (EU) No 258/2014 establishing a Union Programme to support specific activities in the field of financial reporting and auditing for the period of 2014-20 (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/258/article/3",
    "retrieved_at": "2026-11-01T14:47:53.065046+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."
}