2.

Two or more Union bodies may appoint the same accounting officer. Union bodies may also agree with the Commission that the accounting officer of the Commission shall also act as accounting officer of the Union body. Union bodies may also entrust the accounting officer of the Commission with part of the tasks of an accounting officer of the Union body, taking into account the cost-benefit analysis referred to in Article 29. In the case referred to in this subparagraph, they shall make necessary arrangements in order to avoid any conflict of interests.

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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.