Article 101

Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council · European Union

The accounting rules and the harmonised chart of accounts to be applied by the Union body shall be adopted by the Commission’s accounting officer in accordance with Article 152 of Regulation (EU, Euratom) No 966/2012.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.