--- title: "Article 17 — Accounting and statutory audit" type: regulation legal_status: in_force source: "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015L2366-20250117" source_retrieved: 2026-10-08 shortTitle: "Article 17 — Accounting and statutory audit" instrument_type: level1_directive authority: Commission binding: true binding_character: binding mica_level2: false legal_basis: "Directive (EU) 2015/2366" instrument: psd2 celex: "32015L2366" regulation: PSD2 regulation-full: "Directive (EU) 2015/2366" article: 17 status: in_force object_id: eu.psd2.legal_text.article.17 text_version: "Consolidated version of 17 January 2025" source_url: "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015L2366-20250117" check_status: matched verified: true last_checked: 2026-11-09 --- *In force · Consolidated version of 17 January 2025 · Verified 9 Nov 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015L2366-20250117)* 1. Directives 86/635/EEC and 2013/34/EU, and Regulation (EC) No 1606/2002 of the European Parliament and of the Council, shall apply to payment institutions mutatis mutandis. 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. 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)](18.md), which shall be subject to an auditor’s report. That report shall be prepared, where applicable, by the statutory auditors or an audit firm. 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. *** [Title II — Payment service providers](../titles/ii.md) · [← Article 16](16.md) · [Article 18 →](18.md)