# 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 7: COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)

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

This section shall include the following information:
7.1 Description of the procedure for coordination between the audit authority and any audit body that carries out audits as foreseen in Article 34(2) of Regulation (EU) No 223/2014, where appropriate.
7.2 Description of the procedure for supervision and quality review applied by the audit authority to such audit body(ies).

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/IV/division/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.