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4.

If for reasons attributable to Member State, the Commission is unable to accept the accounts by the deadline set out in paragraph 1 the Commission shall notify the Member States specifying the reasons in accordance with paragraph 2 and the actions which are required to be undertaken and the time period for their completion. At the end of that period the Commission shall inform the Member State whether it is able to accept the accounts.

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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.