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🔗 Back to Summary. 🇫🇷 French Version: 2010L0044_FR.19. Back to Summary of LVL1. Open the PDF. Direct link to EUR-LEX.
Article 18 – Events affecting dealing arrangements ⬅️ | ➡️ Article 20 – Application for approval
Article 19 - Standard arrangements for the audit report
Member States shall ensure that the management company’s internal conduct of business rules referred to in the third subparagraph of Article 60(1) of Directive 2009/65/EC shall include at least the following with regard to standard arrangements for the audit report:
(a)
where the feeder UCITS and the master UCITS have the same accounting years, the coordination of the production of their periodic reports;
(b)
where the feeder UCITS and the master UCITS have different accounting years, arrangements for the feeder UCITS to obtain any necessary information from the master UCITS to enable it to produce its periodic reports on time and which ensure that the auditor of the master UCITS is in a position to make an ad hoc report on the closing date of the feeder UCITS in accordance with the first subparagraph of Article 62(2) of Directive 2009/65/EC.