Recital 2

(2)In 2018, both the Commission’s Internal Audit Service’s review and the European Court of Auditors’ audit ³ concluded that ESMA’s fee funding system is unnecessarily complex. To simplify the collection of fees and reduce risks linked to the incorrect calculation or inefficient allocation of fees, it is necessary to ensure consistency of technical aspects across the different delegated acts on fees charged by ESMA, where appropriate and possible.