art_107__para_1__text_1

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

An independent external auditor shall verify that the annual accounts of the Union body, properly present the income, expenditure and financial position of the Union body prior to the consolidation in the final accounts of the Union body.

← 1. · All articles · art_107__para_1__text_2 →

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