2.15.081 The accounting year must correspond to the calendar year. 

2.15.082 The annual accounts shall be established and the accounts kept in accordance with the national legislation applicable to fixed-capital companies in the country of the paying agent's registered office. The annual accounts shall consist of the balance sheet, the profit-and-loss account, a financing table, and an explanatory appendix. These annual accounts shall be expressed in Swiss francs, euros or US dollars and shall be signed by the paying agent and the UCI WorldTour licence holder. If the financial accounting must be carried out in another currency under national law, the annual accounts must be converted into Swiss francs, euros or US dollars at the rate current at the end of the accounting period. 

2.15.083 The accounts of the UCI WorldTeam must also include the other documents required for the financial audit for the purposes of annual registration. 

(text modified on 1.01.15; 12.01.17). 

2.15.084 The UCI administration may draw up instructions and models for the keeping of accountancy documents. 

(text modified on 1.07.10). 

2.15.085 The UCI WorldTeam must inform the UCI-appointed auditor without delay of any significant changes in the annual budget or in the budget corresponding to the period for which the UCI WorldTour licence has been issued, the cashflow plan or the financial planning following a reduction in capital. 

(text modified on 1.01.15). 

2.15.086 The UCI WorldTeam must provide any documents, information or other items required by the UCI-appointed auditor within 15 days. He must provide, on simple request, any declarations or other documents from the tax or social security authorities in the country in which the paying agent has his registered office within 30 days of receipt of the request. 

The auditor will pose any questions and ask for any information he considers necessary from the UCI WorldTeam's company auditor, who must supply all the information requested. 

(text modified on 1.01.15). 

2.15.087 Without having to request them, the auditor appointed by the UCI must receive each year no later than 30 June, a copy of the annual accounts and the State-approved company auditor's report. However, the UCI may require these documents for 1$^{st}$ March at the earliest, by request sent 2 months in advance. 

These documents must be provided in French or English. 

(text modified on 1.06.06). 

