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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 27 June 2019 - onwards
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Article 63 Duty of persons responsible for the legal control of annual and consolidated accounts

1. Member States shall provide that any person authorised in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts [OJ L 157, 9.6.2006, p. 87.] and performing in an institution the tasks described in Article 51 of Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies [OJ L 222, 14.8.1978, p. 11. ], Article 37 of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts [OJ L 193, 18.7.1983, p. 1.] Article 73 of Directive 2009/65/EC, or any other statutory task, shall at least have a duty to report promptly to the competent authorities any fact or decision concerning that institution of which that person has become aware while carrying out that task, which is liable to:

(a) constitute a material breach of the laws, regulations or administrative provisions which lay down the conditions governing authorisation or which specifi

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