Agent · psd2-2015-2366-17
PSD2 artikel 17: Accounting and statutory audit
What is an agent? Agents execute decisions.
Structural tree: the article's own paragraphs, verbatim.
Also searched as: Payment Services Directive article 17 · Directive (EU) 2015/2366 article 17
CELEX 32015L2366 · 2026-08-18 · Weight 67 · minimal-risk
OpenOpen reading. No metering is planned for this class.
- What this page is
- Agent, PSD2 artikel 17
- Checked against the official source
- 2026-08-18Expired
- Responsible publisher
- ExploreWorld Legal, editorial deskLiability position
Short answer
What does PSD2 Article 17 require, and what outcome does the rule tree give?
PSD2 Article 17 is tested here by a deterministic rule tree of 4 rules, built from the article's own conditions. The tree reads your facts and names the outcome that applies, starting with Paragraph 1 applies, carrying paragraph citation, content hash and read date 2026-08-18 against CELEX 32015L2366. The outcome is a machine classification, not a compliance decision.
PSD2 Article 17Checked against the publisher 2026-08-18Official text
- Paragraph 1 applies. 1. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council (34), shall apply to payment institutions mutatis mutandis.
- Paragraph 2 applies. 2. Unless exempted under Directive 2013/34/EU and, where applicable, Directive 86/635/EEC, the annual accounts and consolidated accounts of payment institutions shall be audited by statutory auditors or audit firms within the meaning of Directive 2006/43/EC.
- Paragraph 3 addressed to the Member States, no direct obligation for businesses. 3. For supervisory purposes, Member States shall require that payment institutions provide separate accounting information for payment services and activities referred to in Article 18(1), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm.
A source reference, not legal advice.
Jurisdiction
The same agent, read through one country's lens.
Inputs
- in_scopeThe article applies to the situationboolean
- punktParagraph of the articleenum (1 | 2 | 3 | 4)
Rule tree
If: alla(in_scope = true, punkt = 1)
Paragraph 1 applies
1. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council (34), shall apply to payment institutions mutatis mutandis.
Paragraph 1
If: alla(in_scope = true, punkt = 2)
Paragraph 2 applies
2. Unless exempted under Directive 2013/34/EU and, where applicable, Directive 86/635/EEC, the annual accounts and consolidated accounts of payment institutions shall be audited by statutory auditors or audit firms within the meaning of Directive 2006/43/EC.
Paragraph 2
If: alla(in_scope = true, punkt = 3)
Paragraph 3 addressed to the Member States, no direct obligation for businesses
3. For supervisory purposes, Member States shall require that payment institutions provide separate accounting information for payment services and activities referred to in Article 18(1), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm.
Paragraph 3
If: alla(in_scope = true, punkt = 4)
Paragraph 4 applies
4. The obligations established in Article 63 of Directive 2013/36/EU shall apply mutatis mutandis to the statutory auditors or audit firms of payment institutions in respect of payment services activities.
Paragraph 4
If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.
The article text as read
- 11. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council (34), shall apply to payment institutions mutatis mutandis.
- 22. Unless exempted under Directive 2013/34/EU and, where applicable, Directive 86/635/EEC, the annual accounts and consolidated accounts of payment institutions shall be audited by statutory auditors or audit firms within the meaning of Directive 2006/43/EC.
- 33. For supervisory purposes, Member States shall require that payment institutions provide separate accounting information for payment services and activities referred to in Article 18(1), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm.
- 44. The obligations established in Article 63 of Directive 2013/36/EU shall apply mutatis mutandis to the statutory auditors or audit firms of payment institutions in respect of payment services activities.
Lineage
Interface
Hashes
Artefacts
No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.
Citation: 32015L2366 art. 17, Accounting and statutory audit. NovaCopilot, https://legal.exploreworldai.com/agent/psd2-2015-2366/artikel-17 (hämtad 2026-08-18, bevis sha256:5726648437fb2071, bygge legal-2026-10-18).