{"release":{"id":"2d86bd12ba77a288053b34ea2517324b92d03c8039b7f5d156fa4002421384a1","published":"2026-11-10T16:06:46Z","pinned":false},"limits":{"coverage":{"history":"full","held_since":"2015-12-23","gaps":[],"covered":["PSD2 L1"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"2d86bd12ba77a288053b34ea2517324b92d03c8039b7f5d156fa4002421384a1","release_published":"2026-11-10T16:06:46Z","checked_at":null,"checked_against":null},"truncation":{"shown":3,"total":3,"capped":false,"cap":1000,"next_cursor":null},"failures":[],"incomplete":[]},"page":{"path":"/psd2/articles/17","url":"https://www.headlesslaw.com/psd2/articles/17","title":"Article 17 — Accounting and statutory audit","work_id":"psd2","date_state":"past","as_of":"2025-01-17","relations_url":"https://www.headlesslaw.com/psd2/articles/17/relations"},"as_of":"2025-01-17","counts":{"amended_by:out":1,"refers_to:out":2},"relations":[{"edge_id":"2a6b8415fee1ee390b7e","scope":"unit","type":"amended_by","direction":"out","resolution":"external","basis":"cellar_consolidation_metadata","method":"cellar-inventory","confidence":"single_act","src_from":"2025-01-17","src_until":null,"span":null,"dst_raw":"32022L2556","other":null,"evidence":{"consolidation":"02015L2366-20250117","incorporates":["32022L2556"]}},{"edge_id":"8177904f88dbe92256b7","scope":"unit","type":"refers_to","direction":"out","resolution":"resolved","basis":"explicit_legal_cross_reference","method":"extracted_relationships","confidence":"medium","src_from":"2025-01-17","src_until":null,"span":"Article 18(1)","dst_raw":"eu.psd2.article.18","other":{"work_id":"psd2","level":"L1","locator":"psd2/art/18","url":"/psd2/articles/18","title":"Activities","key":"18","state_on_date":"in_force"},"evidence":{"object":"eu.psd2.legal_text.article.17","source_block_id":"eu.psd2.article.17.paragraph.3"}},{"edge_id":"b245d00cfcca6daa8c44","scope":"unit","type":"refers_to","direction":"out","resolution":"external","basis":"explicit_legal_cross_reference","method":"extracted_relationships","confidence":"medium","src_from":"2025-01-17","src_until":null,"span":"Article 63","dst_raw":"Directive 2013/36/EU","other":null,"evidence":{"object":"eu.psd2.legal_text.article.17","source_block_id":"eu.psd2.article.17.paragraph.4","target_act":"Directive 2013/36/EU","target_celex":"32013L0036"}}],"not_served":["exempts","derogates_from"],"note":"inverse edges are computed from the stored direction; floating targets are resolved on as_of (other.state_on_date)"}