Article 323-10 into force since
- Version into force since
The depositary's statutory auditor shall conduct a special annual audit of the accounts opened by the depositary for the UCITS. Within seven weeks of the end of UCITS's financial year, the depositary shall certify:
The assets for which it keeps a custody account;
The keeping of positions of other assets listed in the inventory, which it shall produce and carry out in accordance with the provisions of Article 323-2.
The depositary shall send this certification to the management company in lieu of a periodic account.
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