The audit report provided for in Article 3 of Commission Delegated Regulation (EU) No 2018/389 of 27 November 2017 shall be communicated annually to the Autorité de contrôle prudentiel et de résolution in accordance with the procedures laid down by instruction of the Autorité.
Where payment service providers managing accounts have set up a dedicated interface under the conditions provided for in Article 32 of the same Delegated Regulation, the report referred to in the first subparagraph shall include, in particular, a specific opinion on the assessment of the levels of availability and performance of the dedicated interface compared with the interfaces made available to payment service users for direct access to their online payment accounts, in accordance with the provisions of paragraph 2 of Article 32 of the same Delegated Regulation.