{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-8",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-IV/division-8.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/IV/division/8",
  "kind": "division",
  "number": "8",
  "heading": "OTHER INFORMATION",
  "text": "This section shall include the following information:\n8.1 Where applicable, information on reported fraud and suspicions of fraud detected in the context of the audits performed by the audit authority (including the cases reported by other national or Union bodies and related to operations audited by the audit authority), together with the measures taken.\n8.2 Where applicable, subsequent events occurred after the submission of the accounts to the audit authority and before the transmission of the annual control report under Article 34(5)(b) of Regulation (EU) No 223/2014 to the Commission and considered when establishing the level of assurance and opinion by the audit authority.",
  "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/IV/division/8",
    "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."
}