# Commission Implementing Regulation (EU) 2019/1140 of 3 July 2019 establishing models for the control reports and annual audit reports concerning financial instruments implemented by the EIB and other international financial institutions in which a Member State is a shareholder in accordance with Regulation (EU) No 1303/2013 of the European Parliament and of the Council, Division 3.2

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

Findings and recommendations resulting from the audit work carried out
Points 3.1 and 3.2 shall be based on the results of the audit work referred to in section 2 and where relevant, take account of the results of other national or Union audit work carried out in relation to the same body implementing financial instruments and/or to the same mandate for financial instruments.

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Source: https://www.legislation.gov.uk/eur/2019/1140/annex/II/division/3/division/3.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-1140/annex-II/division-3/division-3.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.