# 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: (Adverse opinion)

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

In my opinion, and based on the audit work performed:
the accounts give/do not give [delete as appropriate] a true and fair view, as established by Article 7(5) of Delegated Regulation (EU) No 532/2014;
the expenditure in the accounts for which reimbursement has been requested from the Commission is/is not [delete as appropriate] legal and regular;
the management and control system put in place functions/does not function [delete as appropriate] properly.
This adverse opinion is based on the following aspects:
in relation to material matters related to the accounts: …
and/or [delete as appropriate]
in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested from the Commission: …
and/or [delete as appropriate]
in relation to material matters related to the functioning of the management and control system: …
The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects: …
[The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion may be foreseen in exceptional cases.]
Date
Signature

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/III/division/5/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-5/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.