What changes on 07/07/2026

The text in force from 17/01/2014 compared with the text from 07/07/2026.

Read the act as of 07/07/2026 · other versions:

Outside any heading

• inserted Recital 1
• inserted Recital 2
• inserted Recital 3
• inserted Recital 4
• inserted Recital 5
• inserted Recital 6
• inserted Recital 7
• inserted Recital 8
• inserted Recital 9
• inserted Recital 10
• inserted Recital 11
• inserted Recital 12
• inserted Recital 13
• inserted Recital 14
• inserted Recital 15
• inserted Recital 16
• inserted Recital 17
• inserted Recital 18
• inserted Recital 19
• inserted Recital 20
• inserted Recital 21
• inserted Recital 22
• inserted Recital 23
• inserted Preamble
• inserted Article 1 - Criteria for assessing whether external reviewers employ the appropriate, adequate and effective systems, resources and procedures to comply with their obligations under Regulation (EU) 2023/2631
• inserted Article 2 - Criteria for assessing whether external reviewers monitor and evaluate the adequacy and effectiveness of their systems, resources and procedures
• inserted Article 3 - Criteria for assessing whether the compliance function has the authority to discharge its responsibilities properly and independently
• inserted Article 4 - Criteria for assessing whether the compliance function has the necessary resources and expertise
• inserted Article 5 - Criteria for assessing whether the compliance function has access to all relevant information
• inserted Article 6 - Criteria for assessing whether the administrative and accounting procedures are sound
• inserted Article 7 - Criteria for assessing whether the internal control mechanisms are sound
• inserted Article 8 - Criteria for assessing whether the control and safeguard arrangements for information processing systems are effective
• inserted Article 9 - Criteria for assessing whether the information used by external reviewers for their reviews is of sufficient quality
• inserted Article 10 - Criteria for assessing whether the information used by external reviewers for their reviews comes from reliable sources
• inserted Article 11 - Format to follow for the application for recognition as a third-country external reviewer
• inserted Article 12 - Entry into force
• inserted Annex I
• inserted Annex II
• inserted Annex III
• inserted Annex IV
• inserted Annex V
• inserted Annex VI
• inserted Annex VII
• inserted Annex VIII