# 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 2: SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S)

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

This section shall include the following information:
2.1 Details of any significant changes in the management and control systems related with managing and certifying authorities' responsibilities, in particular with respect to the delegation of functions to new intermediate bodies, and confirmation of their compliance with Articles 28 and 29 of Regulation (EU) No 223/2014 based on the audit work carried out by the audit authority under Article 34 of that Regulation.
2.2 Information relating to the monitoring of the designated bodies according to Article 35(5) and (6) of Regulation (EU) No 223/2014.
2.3 The dates from which these changes apply, the dates of notification of the changes to the audit authority, as well as the impact of these changes on the audit work are to be indicated.

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