1. If the verifier identifies misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, during the verification, it shall inform the regulated entity thereof on a timely basis and request relevant corrections. The regulated entity shall correct any communicated misstatements or non-conformities.

Where a non-compliance with Implementing Regulation (EU) 2018/2066 has been identified, the regulated entity shall notify the competent authority and correct the non-compliance as appropriate without undue delay.

2. The verifier shall document and mark as resolved in the internal verification documentation all misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066 that have been corrected by the regulated entity during the verification.