Article 42

Detailed rules for the application of this Regulation shall be adopted by the Commission in accordance with the procedure provided for in Article 41(2). Pursuant to this Regulation and in particular Articles 6, 7, 8, 9, 16, 26, 28, 31, 32, 33, 34, 37 and 48 thereof, the Commission shall adopt: the conditions applicable to the accreditation of paying agencies and certification bodies as well as the specific accreditation of coordinating bodies; their respective functions, the information required and the arrangements for it to be made available or transmitted to the Commission; the conditions under which the tasks of the paying agencies may be delegated; the admissible standards for certification, the nature of certification, its scope, and the time-limits in which certification must take place; the implementing rules for the procedures for automatic decommitment, conformity clearance and the clearance of accounts; arrangements for receiving and assigning revenue from the Member States; the general rules applicable to on-the-spot checks; the form, content, timing, deadlines and arrangements for transmitting or making available to the Commission: declarations of expenditure and estimates of expenditure and their updates, the statement of assurance and annual accounts of the paying agencies, the account certification reports, the names and particulars of accredited paying agencies, accredited coordinating bodies and certification bodies, arrangements for taking account of and paying expenditure financed by the EAGF and the EAFRD, notifications of financial adjustments made by Member States in connection with rural development operations or programmes, and summary reports on the recovery procedures undertaken by the Member States in response to irregularities, information on the measures taken pursuant to Article 9, rules on the conservation of documents and information; the transitional measures necessary for this Regulation to be implemented.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.