# Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II), Article 47: Management and control systems and audit

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

1. Articles 72 and 122(1) and (3) of Regulation (EU) No 1303/2013 concerning the general principles of management and control systems shall apply.
2. Article 128 of Regulation (EU) No 1303/2013 concerning the cooperation between the Commission and the audit authorities shall apply.
3. Article 148 of Regulation (EU) No 1303/2013 concerning the proportional control of cross-border cooperation programmes shall apply.

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Source: https://www.legislation.gov.uk/eur/2014/447/article/47 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-447/article-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.