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  1. Commission Delegated Directive (EU) 2017/593 of 7 April 2016 supplementing Directive 2014/65/EU of the European Parliament and of the Council with regard to safeguarding of financial instruments and funds belonging to clients, product governance obligations and the rules applicable to the provision or reception of fees, commissions or any monetary or non-monetary benefits (Text with EEA relevance) (MiFID II Delegated Directive)
  2. Chapter II Safeguarding of client financial instruments and funds (arts. 2-8)
  3. Article 8 Reports by external auditors
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 April 2017 - onwards
  Version 2 of 2    

Article 8 Reports by external auditors

Member States shall require investment firms to ensure that their external auditors report at least annually to the competent authority of the home Member State of the firm on the adequacy of the firm's arrangements under Article 16(8), (9) and (10) of Directive 2014/65/EU and this Chapter.

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