art_34__para_13
13. By 30 June 2024, EBA, in close cooperation with ESMA and the ECB, shall issue guidelines in accordance with Article 16 of Regulation (EU) No 1093/2010 specifying the minimum content of the governance arrangements on: the monitoring tools for the risks referred to in paragraph 8; the business continuity plan referred to in paragraph 9; the internal control mechanism referred to in paragraph 10; the audits referred to in paragraph 12, including the minimum documentation to be used in the audit. When issuing the guidelines referred to in the first subparagraph, EBA shall take into account the provisions on governance requirements in other Union legislative acts on financial services, including Directive 2014/65/EU.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.