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.
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
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
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.