# Commission Implementing Regulation (EU) 2015/1386 of 12 August 2015 laying down detailed rules implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for the management declaration, the audit strategy, the audit opinion and the annual control report, Division 1: INTRODUCTION

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

I, the undersigned, representing the …[name of the audit authority designated by Member State], independent in the sense of Article 31(4) [and (5), where applicable] of Regulation (EU) No 223/2014, have audited the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year] and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’), the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), the functioning of the management and control system, and verified the management declaration, for the purposes of Article 59(5) of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council
in relation to the operational programme …[name of operational programme, CCI number] (hereafter ‘the programme’),
in order to issue an audit opinion in accordance with Article 34(5)(a) of Regulation (EU) No 223/2014.

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/III/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.