# 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: Or

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

The audit scope was limited by the following factors:
(a) …
(b) …
(c) ….
[Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and the Union contribution affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the annual control report, as appropriate.]

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/III/division/4/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-4/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.