OpenLegislation

Division 8 OTHER INFORMATION

United Kingdom

Original text. Later amendments are not shown.

This section shall include the following information:

  1. 8.1

    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 EU bodies and related to operations audited by the audit authority), together with the measures taken.

  2. 8.2

    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 127(5)(b) of Regulation (EU) No 1303/2013 to the Commission and considered when establishing the level of assurance and opinion by the audit authority.