### member states shall prevent , detect and correct irregularities and fraud when executing tasks related to the implementation of the budget . to this end they shall carry out ex ante and ex post controls including , where appropriate , on the spot checks , to ensure that the actions financed from the budget are effectively carried out and implemented correctly , recover funds unduly paid and bring legal proceedings as necessary . member states shall impose effective , dissuasive and proportionate penalties on recipients as provided for in sector - specific rules and in national legislation . ### without prejudice to complementary provisions included in relevant sector - specific regulations , and in order to ensure in shared management that the funds are used in accordance with the applicable rules and principles , as well as in accordance with principle of proportionality , the member states may take all the legislative , regulatory and administrative or other measures necessary for protecting the union ' s financial interests . to this effect they shall in particular : satisfy themselves that actions financed from the budget are actually carried out and to ensure that they are implemented correctly ; prevent , detect and correct irregularities and fraud ; recover funds wrongly paid or incorrectly used or funds lost as a result of irregularities or errors ; the commission shall appraise the systems set up in the member states on application by a member state or on its own risk assessment or in application of sector specific rules .


### in accordance with the sector - specific rules , member states shall accredit one or more public sector bodies which shall be solely responsible for the proper management and control of the funds , for which accreditation has been granted . this shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of union funds or to entrust certain of their tasks to other bodies . the accreditation shall be given by a member state authority in accordance with sector - specific rules ensuring that the body is capable of properly managing the funds . the sector - specific rules may also define a role of the commission in the accreditation process . the accrediting authority shall be responsible for supervising the body and for taking all necessary measures to remedy any deficiency in its operation , including the suspension and withdrawal of the accreditation . ### in accordance with criteria and procedures laid down in sector - specific rules , a member state authority shall accredit bodies responsible for the management and internal control of union funds . this shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of union funds or to entrust certain of their tasks to other bodies . the role of the commission in the accreditation process shall be defined in sector - specific rules taking account of the risk in the policy area concerned . nevertheless , the commission may appraise the systems set up in the member states on application by a member state or on its own risk assessment ;


### the commission shall : apply procedures for a timely financial clearance of the accounts of the accredited bodies , ensuring that the accounts are complete , accurate and true and allowing for a timely clearance of irregularity cases ; exclude from union financing expenditure the disbursements which have been made in breach of union law . sector - specific rules shall govern the conditions under which payments to member states may be suspended by the commission or interrupted by the authorising officer by delegation . ### in order to ensure that the funds are used in accordance with the applicable rules , the commission shall : supervise that member states fulfil their responsibilities , in particular by carrying out audits during the programme implementation ; apply procedures for a timely financial clearance of the accounts of the accredited bodies , establishing whether the accounts are complete , accurate and true ; exclude from union financing expenditure for which disbursements have been made in breach of union law interrupt payment deadlines or suspend payments in case of significant deficiencies in the supervision by a member state or in the functioning of a body accredited in accordance with paragraph 3 . the commission may decide to lift all or part of the interruption or suspension on payments after a member state has presented its observations . the decision to lift the interruption or suspension shall be annexed to the annual activity report of the competent authorising officer by delegation .


### the amount of the grant shall not become final until after the authorising officer responsible has accepted the final reports and accounts , without prejudice to subsequent checks by the institution . ### the amount of the grant shall not become final until after the competent authorising officer by delegation has accepted the final reports and accounts , without prejudice to subsequent checks by the institution , which shall be carried out in a timely manner .


### financial instruments shall be provided to final recipients of union funds in accordance with sound financial management , transparency and equal treatment and in accordance with the objectives established in the basic act that applies to those financial instruments . ### financial instruments shall be provided to final recipients of union funds in accordance with the principles of sound financial management , transparency , proportionality , non - discrimination and equal treatment and in accordance with the objectives established in the basic act that applies to those financial instruments .


### concerning provisions on proportionality , the notion of tolerable risk of error should be introduced as part of the risk assessment made by the authorising officer . the institutions should be able to move away from the general 2% materiality threshold used by the court of auditors to conclude on the legality and regularity of the underlying transactions . tolerable risk levels constitute more appropriate basis for the discharge authority to judge the quality of the management of risk by the commission . the european parliament and the council should therefore determine the level of tolerable risk of error per policy area , taking into account the costs and benefits of controls . ### concerning provisions on proportionality , the notion of tolerable risk of error , something that reduces both complexity and ex - post audits , ensuring a proper balance between sound financial management and appropriate controls , should be introduced as part of the risk assessment made by the authorising officer . the institutions should be able to move away from the general 2% materiality threshold used by the court of auditors to conclude on the legality and regularity of the underlying transactions . tolerable risk levels constitute more appropriate basis for the discharge authority to judge the quality of the management of risk by the commission . the european parliament and the council should therefore determine the level of tolerable risk of error per policy area , taking into account the costs and benefits of controls . it is crucial to ensure that the legally binding rules on tre are interpreted and applied in a uniform manner , leading to a decrease in the tre rate .


### the commission shall : apply procedures for a timely financial clearance of the accounts of the accredited bodies , ensuring that the accounts are complete , accurate and true and allowing for a timely clearance of irregularity cases ; exclude from union financing expenditure the disbursements which have been made in breach of union law . sector - specific rules shall govern the conditions under which payments to member states may be suspended by the commission or interrupted by the authorising officer by delegation ### specific duties of the commission in order to ensure that the funds are used in accordance with the applicable rules , the commission shall : monitor the manner in which member states fulfil their responsibilities , in particular by carrying out audits during the programme implementation ; apply procedures for a timely financial clearance of the accounts of the accredited bodies , establishing whether the accounts are complete , accurate and true ; exclude from union financing expenditure for which disbursements have been made in breach of union law . interrupt payment deadlines or suspend payments in case of significant deficiencies in the monitoring by a member state or in the functioning of a body accredited in accordance with paragraph 3 . the commission may decide to lift all or part of the interruption or suspension on payments after a member state has presented its observations . the decision to lift the interruption or suspension shall be annexed to the annual activity report of the competent authorising officer by delegation .


### the european parliament , upon a recommendation from the council acting by a qualified majority , shall , before 15 may of year n + &#160 ; 2 give a discharge to the commission in respect of the implementation of the budget for year n . ### the european parliament , upon a recommendation from the council acting by a qualified majority , shall , before 15 april of year n + &#160 ; 2 give a discharge to the commission in respect of the implementation of the budget for year n .


### bodies accredited pursuant to paragraph 3 of this article shall provide the commission by 1 february of the following financial year with : their accounts drawn up for the expenditure made in the execution of the tasks entrusted ; a summary of the results of all available audits and controls carried out , including an analysis of systematic or recurrent weaknesses as well as corrective actions taken or planned ; a management declaration of assurance as to the completeness , accuracy and veracity of the accounts , the proper functioning of the internal control systems as well as to the legality and regularity of the underlying transactions and the respect of the principle of sound financial management ; the opinion of an independent audit body on the management declaration of assurance mentioned in point of this paragraph , covering all its elements . if a member state has accredited more than one body per policy area , it shall by 15 february of the following financial year provide the commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the independent audit opinions thereon , prepared for the policy area concerned . ### if a member state has accredited more than one body with responsibility for ex ante and ex post verifications per policy area , it shall by 15 march of the following financial year provide the commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the corresponding independent audit opinions , prepared for the policy area concerned .


### article 89 the validation , authorisation and payment of expenditure must be completed within the time limits laid down in the delegated regulation referred to in article 199 , which shall also specify the circumstances in which creditors paid late are entitled to receive default interest charged to the line from which the principal was paid . ### article 89 the time allowed for making payments shall be : 90 calendar days for contracts , grant agreements and decisions involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate ; 60 calendar days for all other contracts , grant agreements and decisions for which payment depends on the approval of a report or a certificate ; 30 calendar days in all other cases . these time limits shall not apply to payments under shared management . 2 . the competent authorising officer by delegation or subdelegation may suspend the time limit for payment by informing creditors , at any time that the payment request cannot be met , either because the amount is not due or because the appropriate supporting documents have not been produced . if information comes to the notice of the competent authorising officer which puts in doubt the eligibility of expenditure appearing in a payment request , the authorising officer may suspend the time limit for payment for the purpose of further verification , including on the spot checks , in order to ascertain , prior to payment , that the expenditure has been indeed eligible . the creditors concerned shall be informed in writing of the reasons for suspension . where the suspension exceeds two months , the competent clearing committee shall take a decision on the continuity of the suspension upon an application by the creditor . on expiry of the time limits laid down in paragraph 1 , the creditor shall be entitled to interest .


### the court of auditors shall transmit to the authorities responsible for giving discharge and to the other institutions , by 15 november at the latest , its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the official journal of the european union . ### the court of auditors shall transmit to the authorities responsible for giving discharge and to the other institutions , by 31 october at the latest , its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the official journal of the european union .


### pre - financing payments shall be cleared regularly by the responsible authorising officer . to this effect appropriate provisions shall be included in the contracts , grant decisions and agreements as well as the delegation agreements entrusting implementation tasks to the entities and persons referred to in point of article 55 . ### pre - financing shall be limited to one single payment . it shall be cleared regularly by the responsible authorising officer , following the economic substance and timing of the underlying project . to this effect appropriate provisions shall be included in the contracts , grant decisions and agreements as well as the delegation agreements entrusting implementation tasks to the entities and persons referred to in point of article 55 .


### the budget is the instrument which , for each financial year , forecasts and authorises all revenue and expenditure considered necessary for the union and the european atomic energy community . ### all revenue and expenditure have to be included in the budget and its annexes , including , for each financial year , forecasts and all authorised revenue and expenditure considered necessary for the union .


### the commission may implement financial instruments in direct management mode , or in indirect management mode by entrusting tasks to the entities referred to in points and of article 55 . ### unless expressly provided for otherwise in the basic act which also defines the statute and nature of any operator to which the management is entrusted , the commission must not implement financial instruments in indirect management mode by entrusting tasks to the entities referred to in points , and of article 55 . the commission shall remain responsible for the operations and operational decisions taken in the management of the financial instruments .


### the commission shall : apply procedures for a timely financial clearance of the accounts of the accredited bodies , ensuring that the accounts are complete , accurate and true and allowing for a timely clearance of irregularity cases ; exclude from union financing expenditure the disbursements which have been made in breach of union law . sector - specific rules shall govern the conditions under which payments to member states may be suspended by the commission or interrupted by the authorising officer by delegation . ### the commission shall : supervise that member states fulfil their responsibilities , in particular by carrying out audits during the programme implementation ; apply procedures for a timely clearance of the accounts of the accredited bodies , establishing whether the accounts are complete , accurate and true ; exclude from union financing expenditure for which disbursements have been made in breach of union law ; interrupt payment deadlines or suspend payments in case of significant deficiencies in the supervision by a member state or in the functioning of a body accredited in accordance with paragraph 3 . the commission may decide to lift all or part of the interruption or suspension on payments after a member state has presented its observations . the decision to lift the interruption or suspension shall be annexed to the commission ' s summary of the annual reports referred to in article 63 .


### the final consolidated accounts shall be published in the official journal of the european union together with the statement of assurance given by the court of auditors in accordance with article 287 of the tfeu and article 160c of the euratom treaty by 15 november of the following financial year . ### the final consolidated accounts shall be published in the official journal of the european union together with the statement of assurance given by the court of auditors in accordance with article 287 of the tfeu and article 160c of the euratom treaty by 31 july of the following financial year


### member states shall prevent , detect and correct irregularities and fraud when executing tasks related to the implementation of the budget . to this end they shall carry out ex ante and ex post controls including , where appropriate , on the spot checks , to ensure that the actions financed from the budget are effectively carried out and implemented correctly , recover funds unduly paid and bring legal proceedings as necessary . member states shall impose effective , dissuasive and proportionate penalties on recipients as provided for in sector - specific rules and in national legislation . ### without prejudice to complementary provisions included in relevant sector - specific regulations , and in order to ensure in shared management that the funds are used in accordance with the applicable rules and principles , the member states shall take all the legislative , regulatory and administrative or other measures necessary for protecting the union ' s financial interests . to this effect they shall in particular : satisfy themselves that actions financed from the budget are actually carried out and ensure that they are implemented correctly , and for that purpose accredit bodies responsible for the management and control of union funds ; the commission shall appraise the systems set up in the member states on application by a member state or on its own risk assessment or in application of sector specific rules the accrediting authority shall be responsible for monitoring compliance of the accredited bodies with the accreditation criteria , on the basis of available audits and control results . the accrediting authority shall take all necessary measures to remedy any deficiency in the implementation of the tasks entrusted by the bodies it has accredited , including the suspension and withdrawal of the accreditation prevent and deal with irregularities and fraud ; recover funds wrongly paid or incorrectly used or funds lost as a result of irregularities or errors ; to that effect , the accredited bodies in the member states shall conduct checks and put in place an effective and efficient internal control system , and provide the commission by 1 march of the following financial year with : their annual accounts drawn up for the expenditure made in the execution of the tasks entrusted and presented to the commission for reimbursement including the balance received from the commission for which reimbursement has not yet been requested and sums disbursed to the beneficiaries for which recovery procedures are underway ; a summary of the results of available audits and checks carried out , including an analysis of systemic or recurrent weaknesses as well as corrective actions taken or planned and their results ; a management declaration providing reasonable assurance that : the information contained in the accounts presents a true and fair view ; the expenditure referred in the accounts has been used for its intended purpose and in accordance with the principle of sound financial management ; the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions . an annex to the declaration shall present the error rate per funds and an analysis of the errors as well as reservations , if the error rate exceeds 2% . these documents shall be accompanied by an opinion of an independent audit body , drawn up in accordance with the internationally accepted audit standards , on the contents of the management declaration . the audit body shall report if the examination puts in doubt the assertions made in the management declaration . the member states shall indicate replacements of the person providing the management declaration to the commission ' s competent authorising officer by delegation who shall display these changes in his annual activity report . member states shall , at the appropriate level , publish this information no later than 6 months after having provided the commission with these documents . the member states shall bring legal proceedings as necessary and appropriate . to the extent that member states immediately disclose errors and / or irregularities they discover to the commission and remedy these , they shall be exempt from financial corrections concerning such errors and / or irregularities .


### member states shall prevent , detect and correct irregularities and fraud when executing tasks related to the implementation of the budget . to this end they shall carry out ex ante and ex post controls including , where appropriate , on the spot checks , to ensure that the actions financed from the budget are effectively carried out and implemented correctly , recover funds unduly paid and bring legal proceedings as necessary . member states shall impose effective , dissuasive and proportionate penalties on recipients as provided for in sector - specific rules and in national legislation . ### specific duties of the member states member states shall take all the legislative , regulatory and administrative or other measures necessary for protecting the union ' s financial interests , in particular satisfy themselves that actions financed from the budget are actually carried out and to ensure that they are implemented correctly and for that purpose accredit bodies responsible for the management and control of union funds ; prevent , detect and correct irregularities and fraud , when executing tasks related to the implementation of the budget . to this effect , they shall carry out in accordance with the principle of proportionality , and in compliance with paragraphs 2 , 3 to 5 as well as the relevant sector - specific rules , ex ante and ex post checks including , where appropriate , on the spot checks on representative samples of transactions . they shall also recover funds unduly paid and bring legal proceedings as necessary ; the commission may appraise the systems set up in the member states on application by a member state or on its own risk assessment or in application of sector specific rules . as far as member states immediately disclose errors and / or irregularities they discover to the commission and remedy these , they shall be exempt from financial corrections concerning such errors and / or irregularities . member states shall impose effective , dissuasive and proportionate penalties on recipients where provided for in sector - specific rules and without prejudice to specific provisions in national legislation .


### indirectly , in shared management with member states or by entrusting budget implementation tasks to : third countries or the bodies they have designated ; international organisations and their agencies ; financial institutions entrusted with the implementation of financial instruments pursuant to title viii ; the european investment bank and the european investment fund or any other subsidiary of the bank ; bodies referred to in articles 200 and 201 ; public law bodies or bodies governed by private law with a public service mission as far as these latter provide adequate financial guarantees ; bodies governed by private law of a member state , entrusted with the implementation of a public and private partnership and providing adequate financial guarantees ; persons entrusted with the implementation of specific actions pursuant to title v of the treaty on the european union , and identified in the relevant basic act within the meaning of article 51 of this regulation . ### indirectly , in shared management with member states or , subject to a specific provision in the basic act which shall also set out , other than in the cases of and , the type of implementing partners and types of operations , by entrusting certain specified budget implementation tasks to : third countries or the bodies they have designated ; international organisations and their agencies ; the european investment bank and the european investment fund ; bodies referred to in articles 196b and 196c ; public law bodies or bodies governed by private law with a public service mission as far as these latter provide adequate financial guarantees ; persons entrusted with the implementation of specific actions in the common foreign and security policy pursuant to title v of the treaty on the european union , and identified in the relevant basic act within the meaning of article 51 of this regulation . the commission remains responsible for the implementation of the budget and shall inform the european parliament on the operations carried out by the entities under points to . the financial statement shall provide a full justification for the choice of a particular entity under points to .


### indirectly , in shared management with member states or by entrusting budget implementation tasks to : third countries or the bodies they have designated ; international organisations and their agencies ; financial institutions entrusted with the implementation of financial instruments pursuant to title viii ; the european investment bank and the european investment fund or any other subsidiary of the bank ; bodies referred to in articles 200 and 201 ; public law bodies or bodies governed by private law with a public service mission as far as these latter provide adequate financial guarantees ; bodies governed by private law of a member state , entrusted with the implementation of a public and private partnership and providing adequate financial guarantees ; persons entrusted with the implementation of specific actions pursuant to title v of the treaty on the european union , and identified in the relevant basic act within the meaning of article 51 of this regulation . ### indirectly , in shared management with member states or , subject to a specific provision in the basic act which shall also set out the specific implementing partners and types of operations , by entrusting certain specified budget implementation tasks to : third countries or the bodies they have designated ; international organisations and their agencies ; the european investment bank and the european investment fund ; public law bodies or bodies governed by private law with a public service mission as far as these latter provide adequate financial guarantees ; persons entrusted with the implementation of specific actions in the common foreign and security policy pursuant to title v of the treaty on the european union , and identified in the relevant basic act within the meaning of article 51 of this regulation . the commission remains responsible for the implementation of the budget and shall inform the european parliament on the operations carried out by the entities under points to . the financial statement of this regulation shall provide a full justification for the choice of a particular entity under points to .


### pre - financing payments shall be cleared regularly by the responsible authorising officer . to this effect appropriate provisions shall be included in the contracts , grant decisions and agreements as well as the delegation agreements entrusting implementation tasks to the entities and persons referred to in point of article 55 . ### pre - financing shall be limited to two uncleared payments . it shall be cleared regularly by the responsible authorising officer , following the economic substance and timing of the underlying project . the authorising officer by delegation shall carry out annual eligibility checks . to this effect appropriate provisions shall be included in the contracts , grant decisions and agreements as well as the delegation agreements entrusting implementation tasks to the entities and persons referred to in point of article 55 .


### in accordance with the sector - specific rules , member states shall accredit one or more public sector bodies which shall be solely responsible for the proper management and control of the funds , for which accreditation has been granted . this shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of union funds or to entrust certain of their tasks to other bodies . the accreditation shall be given by a member state authority in accordance with sector - specific rules ensuring that the body is capable of properly managing the funds . the sector - specific rules may also define a role of the commission in the accreditation process . the accrediting authority shall be responsible for supervising the body and for taking all necessary measures to remedy any deficiency in its operation , including the suspension and withdrawal of the accreditation . ### in accordance with criteria and procedures laid down in sector - specific rules , a member state authority shall accredit bodies responsible for the management and internal control of union funds . this shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of union funds or to entrust certain of their tasks to other bodies . the role of the commission in the accreditation process shall be defined in sector - specific rules taking account of the risk in the policy area concerned . nevertheless , the commission may appraise the systems set up in the member states on application by a member state or on its own risk assessment ;


### article 125 the authorising officer responsible may , if he deems it appropriate and proportionate , require the beneficiary to lodge a guarantee in advance in order to limit the financial risks connected with the payment of pre - financing . ### article 125 the authorising officer responsible may , if he deems it appropriate and proportionate on a case - by - case basis and subject to risk analysis , require the beneficiary to lodge a guarantee in advance in order to limit the financial risks connected with the payment of pre - financing . guarantees shall not be required in the case of low value grants .


### bodies accredited pursuant to paragraph 3 of this article shall provide the commission by 1 february of the following financial year with : their accounts drawn up for the expenditure made in the execution of the tasks entrusted ; a summary of the results of all available audits and controls carried out , including an analysis of systematic or recurrent weaknesses as well as corrective actions taken or planned ; a management declaration of assurance as to the completeness , accuracy and veracity of the accounts , the proper functioning of the internal control systems as well as to the legality and regularity of the underlying transactions and the respect of the principle of sound financial management ; the opinion of an independent audit body on the management declaration of assurance mentioned in point of this paragraph , covering all its elements . if a member state has accredited more than one body per policy area , it shall by 15 february of the following financial year provide the commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the independent audit opinions thereon , prepared for the policy area concerned . ### in accordance with their function , bodies accredited pursuant to paragraph 3 of this article shall provide the commission by 1 march of the following financial year with : their annual accounts drawn up for the expenditure made in the execution of the tasks entrusted and presented to the commission for reimbursement including the balance received from the commission for which reimbursement has not yet been requested and sums disbursed to the beneficiaries for which recovery procedures are underway ; a summary of the results of available audits and checks carried out , including an analysis of systemic or recurrent weaknesses as well as corrective actions taken or planned and their results ; a management declaration providing reasonable assurance that : the information contained in the accounts presents a true and fair view ; the expenditure referred in the accounts has been used for its intended purpose and in accordance with the principle of sound financial management ; the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions . an annex to the declaration shall present the error rate per funds and an analysis of the errors as well as reservations , if the error rate exceeds 2% ; these documents shall be accompanied by an opinion of an independent audit body , drawn up in accordance with the internationally accepted audit standards , on the completeness , accuracy and veracity of the accounts , on the proper functioning of the control procedures put in place as well as on the legality and regularity of the underlying transactions . the audit body shall report if the examination puts in doubt the assertions made in the management declaration . the member states shall indicate replacements of the person providing the management declaration to the commission ' s competent authorising officer by delegation who shall display these changes in his annual activity report . member states shall , at the appropriate level , publish this information no later than 6 months after having provided the commission with these documents . if a member state has accredited more than one body with responsibility for ex ante and ex post verifications per policy area , it shall by 15 march of the following financial year provide the commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the corresponding independent audit opinions , prepared for the policy area concerned .


### without prejudice to points and of article 46 , the budgetary expenditure linked to a financial instrument shall be kept within the relevant budgetary commitment made for it . ### without prejudice to points and of article 46 , the budgetary expenditure linked to a financial instrument and the financial liability of the union shall not exceed the amount of the relevant budgetary commitment made for it , thus excluding contingent liabilities for the union budget .


### the institutions other than the commission , and each of the bodies referred to in article 132 , shall draw up their final accounts and send them to the accounting officer of the commission , the court of auditors , the european parliament and the council by 1 july of the following year at the latest with a view to drawing up the final consolidated accounts . ### the institutions other than the commission , and each of the bodies referred to in article 132 , shall draw up their final accounts and send them to the accounting officer of the commission , the court of auditors , the european parliament and the council by 28 february of the following year at the latest with a view to drawing up the final consolidated accounts .


### the amount of each individual legal commitment adopted following a global commitment shall , prior to signature , be registered by the authorising officer responsible in the budgetary accounts and booked to the global commitment . in case of humanitarian aid operations , civil protection operations and crisis management aid , and when the urgency justifies it , the registration of the amounts may be done immediately after the signature of the corresponding individual legal commitment . ### the amount of each individual legal commitment adopted following a global commitment shall , prior to signature , be registered by the authorising officer responsible in the budgetary accounts and booked to the global commitment .


### the commission shall : apply procedures for a timely financial clearance of the accounts of the accredited bodies , ensuring that the accounts are complete , accurate and true and allowing for a timely clearance of irregularity cases ; exclude from union financing expenditure the disbursements which have been made in breach of union law . sector - specific rules shall govern the conditions under which payments to member states may be suspended by the commission or interrupted by the authorising officer by delegation . ### in order to ensure that the funds are used in accordance with the applicable rules , the commission shall : supervise that member states fulfil their responsibilities , in particular by carrying out audits during the programme implementation ; apply procedures for a timely financial clearance of the accounts of the accredited bodies , establishing whether the accounts are complete , accurate and true ; exclude from union financing expenditure for which disbursements have been made in breach of union law interrupt payment deadlines or suspend payments in case of significant deficiencies in the supervision by a member state or in the functioning of a body accredited in accordance with paragraph 3 . the commission may decide to lift all or part of the interruption or suspension on payments after a member state has presented its observations . the decision to lift the interruption or suspension shall be annexed to the annual activity report of the competent authorising officer by delegation .


### financial instruments shall be provided to final recipients of union funds in accordance with sound financial management , transparency and equal treatment and in accordance with the objectives established in the basic act that applies to those financial instruments . ### financial instruments shall be provided to final recipients of union funds in accordance with the principles of sound financial management , transparency , proportionality , non - discrimination and equal treatment and in accordance with the objectives established in the basic act that applies to those financial instruments .


### in accordance with the sector - specific rules , member states shall accredit one or more public sector bodies which shall be solely responsible for the proper management and control of the funds , for which accreditation has been granted . this shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of union funds or to entrust certain of their tasks to other bodies . the accreditation shall be given by a member state authority in accordance with sector - specific rules ensuring that the body is capable of properly managing the funds . the sector - specific rules may also define a role of the commission in the accreditation process . the accrediting authority shall be responsible for supervising the body and for taking all necessary measures to remedy any deficiency in its operation , including the suspension and withdrawal of the accreditation . ### role and competences of the accrediting authority in accordance with criteria and procedures laid down in sector - specific rules , a member state authority shall accredit bodies responsible for the management and internal control of union funds . this shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of union funds or to entrust certain of their tasks to other bodies . the accrediting authority shall further be responsible for monitoring compliance of the accredited bodies with the accreditation criteria , on the basis of available audits and control results . it shall take all necessary measures to remedy any deficiency in the implementation of the tasks entrusted by the bodies it has accredited , including the suspension and withdrawal of the accreditation . the role of the commission in the accreditation process to which paragraph 2 applies shall be further defined in sector - specific rules taking account of the risk in the policy area concerned .


### the commission shall submit its proposal of transfers simultaneously to the european parliament and the council . ### the institutions shall submit their proposals simultaneously to the two arms of the budgetary authority .


### if the european parliament or the council objects to a delegated act , it shall not enter into force . ### if either the european parliament or the council or both institutions have proposed amendments to a delegated regulation or parts of it , the commission shall take note of the amendments and submit a revised proposal . the european parliament or the council may object to this revised proposal within a term of three months from the date of notification , in which case it does not enter into force .


### the contributions of the union and the donors shall be entered into a specific bank account . these contributions are not integrated in the budget and are managed by the commission under the responsibility of the authorising officer by delegation . the entities and persons referred to in point of article 55 may be entrusted with budget implementation tasks in accordance with the relevant rules for indirect management . ### the contributions of the union and the donors shall be entered into a specific bank account . these contributions are not integrated in the budget and are managed by the commission under the responsibility of the authorising officer by delegation . article 55 applies .


### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy , including the integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe’s different sea basins , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of stakeholders in integrated maritime governance schemes , the further development of cross - cutting tools for integrated policy - making , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness . ### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy , including the integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe’s different sea basins , coastal regions and islands , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of partners such as public authorities , economic and social partners and civil society actors in integrated multi - level maritime governance schemes , the further development of cross - cutting tools for integrated policy - making , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness .


### to foster the development and implementation of integrated governance of maritime and coastal affairs and integrated sea basin strategies ; ### to foster the development and implementation of integrated multi - level governance of maritime and coastal affairs and integrated sea basin strategies , ensuring a bottom - up approach which involves the regional and local authorities effectively ;


### to further define the boundaries of sustainability of human activities that have an impact on the marine environment , in the framework of the marine strategy framework directive ; ### to further define the boundaries of sustainability of human activities that have an impact on the marine environment and on coastal and insular regions , in the framework of the marine strategy framework directive ;


### facilitate the exploitation of synergies , sharing of information and exchange of best practices on maritime policy , including its governance and sectoral policies that have an impact on regional seas and coastal regions or ### facilitate the exploitation of synergies , sharing of information and exchange of best practices on maritime policy , including its governance and on sectoral policies that have an impact on regional seas and coastal and insular regions , or


### stimulate and reinforce dialogue and cooperation with and among stakeholders on cross - cutting issues related to integrated maritime policy ; ### stimulate and reinforce dialogue and cooperation with and among stakeholders at all levels of governance , as well as with civil society and representatives of professions related to the sea , on cross - cutting issues related to integrated maritime policy ;


### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy , including the integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe’s different sea basins , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of stakeholders in integrated maritime governance schemes , the further development of cross - cutting tools for integrated policy - making , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness . ### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy and territorial cohesion in this specific context , including integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe’s different sea basins and coastal , island and outermost regions , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of local and regional stakeholders in integrated multi - level maritime governance schemes , the further development of cross - cutting tools for , and a cross - sectoral approach to , integrated policy - making to improve synergies and coordination between existing policies and instruments , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness , with particular attention being paid to outermost regions .


### facilitate the exploitation of synergies , sharing of information and exchange of best practices on maritime policy , including its governance and sectoral policies that have an impact on regional seas and coastal regions or ### facilitate the exploitation of synergies , sharing of information and exchange of best practices on maritime policy , including its governance and on sectoral policies that have an impact on regional seas and coastal , island and outermost regions or


### to contribute to the development of tools that cut across sea or coast - related sectoral policies ; ### to contribute to the development of tools that cut across sectoral policies relating to the sea , coasts and land - sea links ;


### promote the establishing cross - sectoral cooperation platforms and networks , including interests from industry , research stakeholders , regions , public authorities and ngos ; ### promote the establishing cross - sectoral cooperation platforms and networks , including interests from industry , research stakeholders , regional and local authorities and other public authorities as well as ngos ;


### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy , including the integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe ' s different sea basins , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of stakeholders in integrated maritime governance schemes , the further development of cross - cutting tools for integrated policy - making , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness . ### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy and territorial cohesion in this specific context , including the integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe ' s different sea basins as well as coastal and insular regions , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of regional and local stakeholders in integrated multi - level maritime governance schemes , the further development of cross - cutting tools and a cross - sectoral approach for integrated policy - making aiming at improving synergies and coordination between existing policies and instruments , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness , with particular attention being paid to outermost regions .


### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy , including the integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe’s different sea basins , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of stakeholders in integrated maritime governance schemes , the further development of cross - cutting tools for integrated policy - making , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness . ### union funding should be designed to support exploratory work on actions which aim to promote the strategic objectives of the integrated maritime policy , including integrated maritime governance at all levels , the further development and implementation of integrated sea - basin strategies tailored to the specific needs of europe’s different sea basins , the definition of the boundaries of sustainability of human activities in the framework of the marine strategy framework directive , which constitutes the environmental pillar of the integrated maritime policy , paying due attention to their cumulative impacts , on the basis of the ecosystem approach , the further involvement of local and regional stakeholders in integrated multi - level maritime governance schemes , the further development of cross - cutting tools for , and a cross - sectoral approach to , integrated policy - making to improve synergies and coordination between existing policies and instruments through maritime - related data and knowledge sharing , the promotion of the international dimension of the integrated maritime policy , and sustainable economic growth , employment , innovation and competitiveness .


### maritime spatial planning and integrated coastal zone management , both of which provide a fundamental tool for eco - system based management and sustainable development of marine areas and coastal regions ; ### maritime spatial planning and integrated coastal zone management which promote territorial cooperation or build upon existing structures of territorial cooperation , both of which provide a fundamental tool for eco - system based management and sustainable development of marine areas and coastal regions ;


### directive 2005 / 36 / ec only applies to professionals who want to pursue the same profession in another member state . there are cases where the activities concerned are part of a profession with a larger scope of activities in the host member state . if the differences between the fields of activity are so large that in reality a full programme of education and training is required from the professional to compensate for shortcomings and if the professional so requests , a host member state should under these particular circumstances grant partial access . however , in case of overriding reasons of general interest , such as in the case of a doctor of medicine or other health professionals , a member state should be able to refuse partial access . ### directive 2005 / 36 / ec only applies to professionals who want to pursue the same profession in another member state . there are cases where the activities concerned are part of a profession with a larger scope of activities in the host member state . if the differences between the fields of activity are so large that in reality a full programme of education and training is required from the professional to compensate for shortcomings and if the professional so requests , a host member state should under these particular circumstances grant partial access . however , in case of overriding reasons of general interest , a member state should be able to refuse partial access . partial access will not be granted to professions providing health services or otherwise related to public health .


### directive 2005 / 36 / ec only applies to professionals who want to pursue the same profession in another member state . there are cases where the activities concerned are part of a profession with a larger scope of activities in the host member state . if the differences between the fields of activity are so large that in reality a full programme of education and training is required from the professional to compensate for shortcomings and if the professional so requests , a host member state should under these particular circumstances grant partial access . however , in case of overriding reasons of general interest , such as in the case of a doctor of medicine or other health professionals , a member state should be able to refuse partial access . ### directive 2005 / 36 / ec only applies to professionals who want to pursue the same profession in another member state . there are cases where the activities concerned are part of a profession with a larger scope of activities in the host member state . if the differences between the fields of activity are so large that in reality a full programme of education and training is required from the professional to compensate for shortcomings and if the professional so requests , a host member state should under these particular circumstances grant partial access . however , in case of overriding reasons relating to the public interest , such as patient safety or consumer protection , a member state should be able to refuse partial access . in such a case , member states may refuse to apply the principle of partial access to certain professions such as professions providing health services or otherwise related to public health .


### the competent authority of the home member state shall verify the application , create and validate a european professional card within two weeks from the date it receives a complete application . it shall inform the applicant and the member state in which the applicant envisages to provide services , of the validation of the european professional card . the transmission of the validation information to the host member states concerned shall constitute the declaration provided for in article 7 . the host member state may not require a further declaration under article 7 for the following two years . ### the competent authority of the home member state shall verify the application , create and validate a european professional card within one month from the date it receives a complete application . it shall transmit the european professional card to the host member state and inform the applicant . the transmission of european professional card to the host member states concerned shall constitute the declaration provided for in article 7 . the host member state may not require a further declaration under article 7 for the following two years .


### this directive also establishes rules concerning partial access to a regulated profession and access to and recognition of remunerated traineeships pursued in another member state . ### this directive also establishes rules concerning partial access to a regulated profession and access to and recognition of traineeships pursued in another member state .


### at the end of the theoretical and practical training , a six - month traineeship in a pharmacy which is open to the public or in a hospital under the supervision of that hospital ' s pharmaceutical department . ### during or at the end of the theoretical and practical training , a six - month traineeship in a pharmacy which is open to the public or in a hospital under the supervision of that hospital ' s pharmaceutical department .


### the nursing and midwifery professions have significantly evolved in the last three decades : community - based healthcare , the use of more complex therapies and constantly developing technology presuppose a capacity for higher responsibilities for nurses and midwives . in order to prepare them to meet such complex healthcare needs , nursing and midwifery students need to have a solid general education background before they start the training . therefore , admission to that training should be increased to twelve years of general education or success in an examination of an equivalent level . ### the nursing and midwifery professions have significantly evolved in the last three decades : community - based healthcare , the use of more complex therapies and constantly developing technology presuppose a capacity for higher responsibilities for nurses and midwives . in order to prepare them to meet such complex healthcare needs , nursing and midwifery students must continue to have a solid general education background before they start the training ; the decisive factor , however , is the quality and content of training , which must constantly be brought into line with the new challenges facing these professions .


### the knowledge , skills and competences for such common training framework shall refer to levels of the european qualifications framework , as defined in annex ii of the recommendation of the european parliament and of the council on the establishment of the european qualifications framework for lifelong learning ; ### the knowledge , skills and competences for such common training framework shall refer to the levels of qualifications specified in article 11 of this directive ;


### graduates wishing to pursue a remunerated traineeship in another member state where such traineeship is possible should be covered by directive 2005 / 36 / ec in order to foster their mobility . it is also necessary to provide for the recognition of their traineeship by the home member state . ### graduates wishing to pursue a traineeship in another member state where such traineeship is possible should be covered by directive 2005 / 36 / ec in order to foster their mobility . it is also necessary to guarantee the recognition of their traineeship by the home member state .


### graduates wishing to pursue a remunerated traineeship in another member state where such traineeship is possible should be covered by directive 2005 / 36 / ec in order to foster their mobility . it is also necessary to provide for the recognition of their traineeship by the home member state . ### graduates wishing to pursue a traineeship which forms part of the training for a regulated profession in another member state where such traineeship is possible should be covered by directive 2005 / 36 / ec in order to foster their mobility . it is also necessary to provide for the recognition of their traineeship by the home member state .


### the commission shall adopt implementing acts specifying european professional cards for specific professions , establishing the format of the european professional card , the translations necessary to support any application for issuing a european professional card and details for the assessment of applications , taking into account the particularities of each profession concerned . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 58 . ### the commission may introduce a european professional card by an implementing act according to the examination procedure referred to in article x , provided that the profession considered is regulated in a large majority of the member states , there is a large degree of potential mobility and a potential for further growth and employment on the internal market but these potential has not been exhausted yet by the professionals .


### the remunerated traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the remunerated traineeship must be attested to in a certificate accompanying the evidence of formal qualifications . ### the traineeship must be carried out in a member state , under the supervision of an architect or a person or body approved for that purpose by a competent authority which has adequately checked their ability to provide practical training . the completion of the traineeship must be attested to in a certificate issued by a competent authority and accompanying the official evidence of formal qualifications .


### the commission shall adopt implementing acts specifying european professional cards for specific professions , establishing the format of the european professional card , the translations necessary to support any application for issuing a european professional card and details for the assessment of applications , taking into account the particularities of each profession concerned . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 58 . ### the commission shall adopt implementing acts specifying european professional cards for specific professions , establishing the format of the european professional card , the translations necessary to support any application for issuing a european professional card and details for the assessment of applications , taking into account the particularities of each profession concerned . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 58 . this procedure should notably ensure that the european professional card will primarily focus on facilitating and increasing mobility of professionals , regardless if they are regulated or not , and it should in particular avoid that any additional regulatory and administrative barriers are created .


### the remunerated traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the remunerated traineeship must be attested to in a certificate accompanying the evidence of formal qualifications . ### the traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the traineeship must be attested to in a certificate accompanying the evidence of formal qualifications .


### admission to training for nurses responsible for general care shall be contingent upon completion of general education of 12 years , as attested by a diploma , certificate or other evidence issued by the competent authorities or bodies in a member state or by a certificate attesting success in an examination , of an equivalent level , for admission to a school of nursing . ### admission to training for nurses responsible for general care shall be contingent upon completion of at least 10 years from a general education of 12 years , which also has to be completed during the training period . completion of 12 years general education has to be as attested by a diploma , certificate or other evidence issued by the competent authorities or bodies in a member state or by a certificate attesting success in an examination , of an equivalent level .


### the remunerated traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the remunerated traineeship must be attested to in a certificate accompanying the evidence of formal qualifications . ### the traineeship must be carried out in a member state , under the supervision of an architect or a person or body approved for that purpose by a competent authority which has adequately checked their ability to provide practical training . the completion of the traineeship must be attested to in a certificate issued by a competent authority and accompanying the evidence of formal qualifications .


### the common set of knowledge , skills and competences combines the knowledge , skills and competences defined in the systems of education and training applicable in at least one third of all member states ; ### the common set of knowledge , skills and competences combines the knowledge , skills and competences defined in the systems of education and training applicable in at least one third of all member states ; in that connection it shall be irrelevant whether the knowledge , skills and competences have been acquired as part of a general training course at a university or higher education institution or as part of a vocational training course ;


### partial access may be rejected if such rejection is justified by an overriding reason of general interest , such as public health , it would secure the attainment of the objective pursued and it would not go beyond what is strictly necessary . ### member states may refuse to apply the principle of partial access to certain professions if such rejection is justified by an overriding reason of general interest , it would secure the attainment of the objective pursued and it would not go beyond what is strictly necessary .


### with a view to grant access to a regulated profession , the home member state shall recognise the remunerated traineeship pursued in another member state and certified by a competent authority of that member state . ### with a view to grant access to a regulated profession , the home member state shall recognise the traineeship pursued in another member state and certified by a competent authority of that member state .


### recognition of remunerated traineeship ### recognition of traineeship


### the service provider is accompanying the service recipient , provided that the service recipient ' s habitual residence is in the service provider ' s member state of establishment and the profession does not appear on the list referred to in article 7 . ### where the service is not intended either directly or indirectly for recipients in the state of service provision and the profession does not appear on the list referred to in article 7 .


### at least four years of full - time study at a university or comparable teaching institution leading to successful completion of a university - level examination and at least two years of remunerated traineeship ; ### at least four years of full - time study at a university or comparable teaching institution leading to successful completion of a university - level examination and at least two years of traineeship for practical training to gain professional experience ;


### the information included in the european professional card shall be limited to the information that is necessary to ascertain its holder ' s right to exercise the profession for which it has been issued , in particular name , surname , date and place of birth , profession , applicable regime , competent authorities involved , card number , security features and reference to a valid proof of identity . ### the information included in the european professional card shall be limited to the information that is necessary to ascertain its holder ' s professional competence and right to exercise the profession for which it has been issued , in particular name , surname , date and place of birth , title of professional qualifications , applicable regime , competent authorities involved , card number , security features and reference to a valid proof of identity .


### this directive shall apply to all nationals of a member state wishing to pursue a regulated profession or a remunerated traineeship in a member state , including those belonging to the liberal professions , other than that in which they obtained their professional qualifications , on either a self - employed or employed basis . ### this directive shall apply to all nationals of a member state wishing to pursue a regulated profession or a traineeship in a member state , including those belonging to the liberal professions1 , other than that in which they obtained their professional qualifications , on either a self - employed or employed basis . __________________ 1 in accordance with the definition of liberal professions given in the cjeu judgment of 11 october 2001 in the adam case , c - 267 / 99 , source : european court reports 2001 , page i - 07467 .


### in the cases referred to in articles 7 and 14 , a host member state shall decide on whether to recognise the holder ' s qualifications or to subject him to compensation measures within two months from the date of receipt for validation of the european professional card transmitted by the home member state . in case of justified doubts , the host member state may request additional information from the home member state . that request shall not suspend the period of two months . ### in the cases referred to in articles 7 and 14 , a host member state shall decide on whether to recognise the holder ' s qualifications or to subject him to compensation measures within eight weeks from the date of receipt for validation of the european professional card transmitted by the home member state . in case of justified doubts , the host member state may request additional information from the home member state . that request shall suspend the time limit for no more than three weeks .


### the commission shall adopt implementing acts specifying the conditions of access to the imi file , the technical means and the procedures for the verification referred to in the first subparagraph . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 58 . ### the commission shall adopt implementing acts specifying the conditions of access to the imi file , the technical means and the procedures for the verification referred to in the first subparagraph . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 58 .


### partial access may be rejected if such rejection is justified by an overriding reason of general interest , such as public health , it would secure the attainment of the objective pursued and it would not go beyond what is strictly necessary . ### member states may refuse to apply the principle of partial access if such rejection is justified by an overriding reason of public interest , such as public health , patient safety or consumer protection , it would secure the attainment of the objective pursued and it would not go beyond what is necessary .


### full - time training as a midwife of at least 18 months consisting of at least 3 000 hours , contingent upon possession of evidence of formal qualifications as a nurse responsible for general care referred to in annex v , point 5 . 2 . 2 and followed by one year ' s professional practice for which a certificate has been issued in accordance with paragraph 2 . ### full - time training as a midwife of at least 18 months consisting of at least 3 000 hours , which may , as a complement , be expressed with the relevant ects credits , contingent upon possession of evidence of formal qualifications as a nurse responsible for general care referred to in annex v , point 5 . 2 . 2 and followed by one year ' s professional practice for which a certificate has been issued in accordance with paragraph 2 . member states may grant partial exemptions to persons who have received part of their training on courses which are of at least an equivalent level .


### member states shall ensure that the points of single contact and the competent authorities respond as quickly as possible to any request for information addressed to the point of single contact . to this end , they may also refer such request for information to the assistance centers mentioned in article 57b and inform the citizen concerned . ### member states shall ensure that any request for information is dealt with as quickly as possible . to this end , they may also refer such request for information to the assistance centers and contact points mentioned in article 57b and inform the citizen concerned .


### admission to training for nurses responsible for general care shall be contingent upon completion of general education of 12 years , as attested by a diploma , certificate or other evidence issued by the competent authorities or bodies in a member state or by a certificate attesting success in an examination , of an equivalent level , for admission to a school of nursing . ### admission to training for nurses responsible for general care shall be contingent upon :


### the competent authority of the host member state shall grant partial access to a professional activity in its territory provided that the following conditions are fulfilled : ### where the competent authority of the host member state grants partial access to a professional activity in its territory , the following conditions must be fulfilled :


### the remunerated traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the remunerated traineeship must be attested to in a certificate accompanying the evidence of formal qualifications . ### the remunerated traineeship must be carried out in a member state , and must be undertaken under the supervision of an architect or a person or body approved for that purpose by a competent authority which has adequately checked their ability to provide practical training . the completion of the remunerated traineeship must be attested to in a certificate issued by a competent authority and accompanying the evidence of formal qualifications .


### the information included in the european professional card shall be limited to the information that is necessary to ascertain its holder ' s right to exercise the profession for which it has been issued , in particular name , surname , date and place of birth , profession , applicable regime , competent authorities involved , card number , security features and reference to a valid proof of identity . ### the information included in the european professional card shall be limited to the information that is necessary to ascertain its holder ' s right to exercise the profession for which it has been issued , in particular name , surname , date and place of birth , professional title , evidence of formal qualifications , evidence of professional experience , applicable regime , competent authorities involved , card number , security features and reference to a valid proof of identity .


### the competent authorities of the home and the host member states shall update in a timely manner the corresponding imi file with information regarding disciplinary action or criminal sanctions taken or any other serious specific circumstances which are likely to have consequences for the pursuit of activities of the holder of the european professional card under this directive . such updates include the deletion of information which is no longer required . the holder of the european professional card and the competent authorities involved in the corresponding imi file shall be informed of any updates by the competent authorities concerned . ### the competent authorities of the home and the host member states shall update in a timely manner the corresponding imi file with information also regarding disciplinary action or criminal or administrative sanctions taken , or any other serious specific circumstances which are likely to have consequences for the pursuit of activities of the holder of the european professional card under this directive . such updates shall include the deletion of information which is no longer required . any updates shall be based on a prior decision by a court or a competent authority prohibiting a professional to pursue his or her professional activity . the holder of the european professional card and the competent authorities involved in the corresponding imi file shall be informed without delay of any updates by the competent authorities concerned .


### the commission shall adopt implementing acts for the application of the alert mechanism . the implementing act shall include provisions on the competent authorities entitled to sending and / or receiving alerts , on complementing the alerts with additional information , on the withdrawal and closure of alerts , on rights of access to data , ways of correcting the information contained in the alerts , and measures to ensure the security of processing and retention periods . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 58 . ### the commission shall adopt implementing acts for the application of the alert mechanism . the implementing act shall include provisions on the competent authorities entitled to sending and / or receiving alerts , on complementing the alerts with additional information , on the withdrawal and closure of alerts , on rights of access to data , ways of correcting the information contained in the alerts , and measures to ensure the security of processing and retention periods . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 58 .


### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to public health or safety , and that it cannot be compensated by professional experience or lifelong learning of the service provider , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the lacking knowledge or competence . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph . ### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to public health or safety , and that it cannot be compensated by professional experience or lifelong learning of the service provider certified by competent bodies , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the lacking knowledge or competence . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph .


### for the purposes of point of the first paragraph , as from [ insert date - the day after the date set out in first subparagraph of paragraph 1 of article 3 ] and every five years thereafter , the competent authorities in member states shall submit publicly available reports to the commission and to the other member states on their continuing education and training procedures related to doctors of medicine , medical specialists , nurses responsible for general care , dental practitioners , specialised dental practitioners , veterinary surgeons , midwives and pharmacists . ### for the purposes of point of the first paragraph , as from [ insert date - the day after the date set out in first subparagraph of paragraph 1 of article 3 ] and every five years thereafter , the competent authorities in member states shall submit publicly available reports to the commission and to the other member states on their continuing professional development procedures related to doctors of medicine , medical specialists , nurses responsible for general care , dental practitioners , specialised dental practitioners , veterinary surgeons , midwives and pharmacists . member states must have systems in place to ensure that professionals can regularly update their skills and knowledge about codes of professional ethics through some type of continuous professional development .


### in the cases referred to in articles 7 and 14 , a host member state shall decide on whether to recognise the holder ' s qualifications or to subject him to compensation measures within two months from the date of receipt for validation of the european professional card transmitted by the home member state . in case of justified doubts , the host member state may request additional information from the home member state . that request shall not suspend the period of two months . ### in the cases referred to in articles 7 and 14 , a host member state shall decide on whether to recognise the holder ' s qualifications or to subject him to compensation measures within 12 weeks from the date of receipt of the european professional card transmitted by the home member state . in case of justified doubts , the host member state may request additional information from the home member state . that request shall not suspend the period of 12 weeks .


### member states shall recognise evidence of formal qualifications in nursing awarded in poland , to nurses who completed training before 1 may 2004 , which did not comply with the minimum training requirements laid down in article 31 , attested by the diploma “bachelor” which has been obtained on the basis of a special upgrading programme contained in article 11 of the act of 20 april 2004 on the amendment of the act on professions of nurse and midwife and on some other legal acts , and the regulation of the minister of health of 12 april 2010 amending the regulation of the minister of health of 11 may 2004 on the detailed conditions of delivering studies for nurses and midwives , who hold a certificate of secondary school and are graduates of medical lyceum and medical vocational schools teaching in a profession of a nurse and a midwife , with the aim of verifying that the person concerned has a level of knowledge and competence comparable to that of nurses holding the qualifications which , in the case of poland , are defined in point 5 . 2 . 2 . of annex v . ### member states shall recognise evidence of formal qualifications in nursing awarded in poland , to nurses who completed training before 1 may 2004 , which did not comply with the minimum training requirements laid down in article 31 , attested by the diploma ' bachelor ' which has been obtained on the basis of a special upgrading programme contained in article 11 of the act of 20 april 2004 on the amendment of the act on professions of nurse and midwife and on some other legal acts , and the regulation of the minister of health of 11 may 2004 on the detailed conditions of delivering studies for nurses and midwives , who hold a certificate of secondary school and are graduates of medical lyceum and medical vocational schools teaching in a profession of a nurse and a midwife , replaced by article 55 . 2 of the act of 15 july 2011 on professions of nurse and midwife , and the regulation of the minister of health of 14 june 2012 on the detailed conditions of delivering higher education courses for nurses and midwives who hold a certificate of secondary school and are graduates of a medical secondary school or a post - secondary teaching in a profession of a nurse and a midwife , with the aim of verifying that the person concerned has a level of knowledge and competence comparable to that of nurses holding the qualifications which , in the case of poland , are defined in annex v , point 5 . 2 . 2 .


### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to public health or safety , and that it cannot be compensated by professional experience or lifelong learning of the service provider , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the lacking knowledge or competence . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph . ### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to the public interest , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the knowledge or competence lacking . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph .


### the common training framework has been prepared following a transparent due process , including with stakeholders from member states where the profession is not regulated ; ### the common training framework has been prepared following a transparent due process , meaning that initiatives in this regard should be published and undertaken in close co - operation with professional organisations and other representative stakeholders , including from member states where the profession is not regulated ;


### the decision of the home member state , or the absence of a decision within the period of two weeks referred to in paragraph 1 , shall be subject to appeal under national law . ### the decision of the competent authority of the home member state , or the absence of a decision within the period of one month referred to in paragraph 1 , shall be subject to appeal under national law .


### member states shall ensure that the following information is available online and regularly updated through the points of single contact : ### member states shall ensure that the following information is available online and regularly updated through the competent authorities or points of single contact :


### directive 2005 / 36 / ec should promote a more automatic character of recognition of qualifications for those professions which do not currently benefit from it . this should take account of the competence of member states to decide the qualifications required for the pursuit of professions in their territory as well as the contents and the organisation of their systems of education and professional training . professional associations and organisations which are representative at national and union level should be able to propose common training principles . it should take the form of a common test as a condition for acquiring a professional qualification , or training programmes based on a common set of knowledge , skills and competences . qualifications obtained under such common training frameworks should automatically be recognised by member states . ### directive 2005 / 36 / ec should promote a more automatic character of recognition of qualifications for those professions which do not currently benefit from it . this should take account of the competence of member states to decide the qualifications required for the pursuit of professions in their territory as well as the contents and the organisation of their systems of education and professional training . before introducing such training principles , member states should examine possible alternatives , particularly those that exist in member states with vocational training . professional associations and organisations which are representative at national and union level should also be able to propose common training principles . it should take the form of a common test as a condition for acquiring a professional qualification , or training programmes based on a common set of knowledge , skills and competences . qualifications obtained under such common training frameworks should automatically be recognised by member states .


### the service provider is accompanying the service recipient , provided that the service recipient ' s habitual residence is in the service provider ' s member state of establishment and the profession does not appear on the list referred to in article 7 . ### the service provider is accompanying the service recipient , provided that the service recipient’s habitual residence is in the service provider’s member state of establishment and the profession does not appear on the list referred to in article 7 , except in the case of services provided by tourist guides .


### the competent authority of the home member state shall verify the application , create and validate a european professional card within two weeks from the date it receives a complete application . it shall inform the applicant and the member state in which the applicant envisages to provide services , of the validation of the european professional card . the transmission of the validation information to the host member states concerned shall constitute the declaration provided for in article 7 . the host member state may not require a further declaration under article 7 for the following two years . ### in sectors others than health and social care , the competent authority of the home member state shall verify the application , create and validate a european professional card within two weeks from the date it receives a complete application . the competent authority of the host member state shall ensure the prior check of the complete application of the professional for temporary provision of service whether his or her qualifications are in conjunction with the national requirements of the host country on qualifications to provide the same service . member states shall provide a list to the commission on certain professions where working with the temporary mobility card and under the prior declaration regime must require a prior check of application . the host member state may not require a further declaration under article 7 for the following two years , unless overriding concerns are expressed .


### graduates wishing to pursue a remunerated traineeship in another member state where such traineeship is possible should be covered by directive 2005 / 36 / ec in order to foster their mobility . it is also necessary to provide for the recognition of their traineeship by the home member state . ### graduates wishing to pursue a traineeship which forms part of the training for a regulated profession in another member state where such traineeship is possible should be covered by directive 2005 / 36 / ec in order to foster their mobility . it is also necessary to provide for the recognition of their traineeship by the home member state . the home member state may , however , limit the maximum duration of a traineeship completed in another member state , insofar as this is required for access to a regulated profession in the home member state . recognition of the traineeship is no substitute for an examination required for access to the profession .


### by derogation to paragraphs 1 and 2 of this article , the competent authority of the host member state may refuse access to and pursuit of the profession to holders of an attestation of competence where the national qualification required to exercise the profession on its territory is classified under points or of article 11 . ### by derogation to paragraphs 1 and 2 of this article , the competent authority of the host member state may refuse access to and pursuit of the profession to holders of an attestation of competence where the national qualification required to exercise the profession on its territory is classified under points , or of article 11 .


### access to the information in the imi file shall be limited to the competent authorities of the home and the host member state and the holder of the european professional card in accordance with directive 95 / 46 / ec of the european parliament and of the council . ### access to the information in the imi file shall be limited to the competent authorities of the home and the host member state in accordance with directive 95 / 46 / ec of the european parliament and of the council .


### directive 2005 / 36 / ec only applies to professionals who want to pursue the same profession in another member state . there are cases where the activities concerned are part of a profession with a larger scope of activities in the host member state . if the differences between the fields of activity are so large that in reality a full programme of education and training is required from the professional to compensate for shortcomings and if the professional so requests , a host member state should under these particular circumstances grant partial access . however , in case of overriding reasons of general interest , such as in the case of a doctor of medicine or other health professionals , a member state should be able to refuse partial access . ### directive 2005 / 36 / ec only applies to professionals who want to pursue the same profession in another member state . there are cases where the activities concerned are part of a profession with a larger scope of activities in the host member state . if the differences between the fields of activity are so large that in reality a full programme of education and training is required from the professional to compensate for shortcomings and if the professional so requests , a host member state should under these particular circumstances grant partial access . the commission shall be informed by the member state before taking such decision in order to facilitate the full implementation of this provision and to guarantee its uniform application throughout the union . however , in case of overriding reasons of general interest a member state should be able to refuse partial access . professions which benefit from automatic recognition on the basis of coordination of minimum training conditions or common training principles should not be open to partial access .


### the training of veterinary surgeons shall comprise a total of at least five years of full - time theoretical and practical study , which may also be expressed with the equivalent ects credits , at a university or at a higher institute providing training recognized as being of an equivalent level , or under the supervision of a university , covering at least the study programme referred to in annex v , point 5 . 4 . 1 . ### the training of veterinary surgeons shall comprise a total of at least five years of full - time theoretical and practical study , which may also be expressed as an additional criterion with the equivalent ects credits , at a university or at a higher institute providing training recognized as being of an equivalent level , or under the supervision of a university , covering at least the study programme referred to in annex v , point 5 . 4 . 1 .