{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-5/division-Either",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-III/division-5/division-Either.json",
  "legislation": "eur/2015/1386",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1386",
  "path": "annex/III/division/5/division/Either",
  "kind": "division",
  "number": "Either",
  "heading": "(Unqualified opinion)",
  "text": "In my opinion, and based on the audit work performed:\nthe accounts give a true and fair view, as established by Article 7(5) of Delegated Regulation (EU) No 532/2014;\nthe expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular,\nthe management and control system put in place functions properly.\nThe audit work carried out does not put in doubt the assertions made in the management declaration.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1386/annex/III/division/5/division/Either",
    "retrieved_at": "2026-11-01T14:46:31.645404+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."
}