art_26__para_8__para__2
The Commission may request an undertaking to ensure that the veracity of its report is confirmed by an independent auditor at a reasonable level of assurance, regardless of the quantities involved, where it is needed to confirm that undertaking’s compliance with this Regulation.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.