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# Article 40 — Testing of business continuity plans

**Commission Delegated Regulation (EU) 2024/1774 · binding · OJ L, 2024/1774, 25.6.2024 · dated 13 Mar 2024 [in force]**

*In force · Consolidated version of 25 June 2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R1774-20240625)*

1. <a id="art-40-p-1"></a>The financial entities referred to in [Article 16(1)](../../articles/16.md) of Regulation (EU) 2022/2554 shall test their business continuity plans referred to in Article 39 of this Regulation, including the scenarios referred to in that Article, at least once every year for the back-up and restore procedures, or upon every major change of the business continuity plan.
2. <a id="art-40-p-2"></a>The testing of business continuity plans referred to in paragraph 1 shall demonstrate that the financial entities referred to in that paragraph are able to sustain the viability of their businesses until critical operations are re-established and identify any deficiencies in those plans.
3. <a id="art-40-p-3"></a>The financial entities referred to in paragraph 1 shall document the results of the testing of business continuity plans and any identified deficiencies resulting from that testing shall be analysed, addressed, and reported to the management body.

**CHAPTER IV — Report on the review of the simplified ICT risk management framework**