Poročilo spremljajo informacije o številu in usposobljenosti osebja, ki opravlja revizijo, o opravljenem delu, o številu pregledanih transakcij, o ravni dosežene pomembnosti in zaupanja, o ugotovljenih slabostih in priporočilih za izboljšanje ter o poslovanju certifikacijskega organa in drugih revizijskih organov zunaj ali znotraj plačilnih agencij, ki zagotavljajo popolna ali delna zagotovila certifikacijskemu organu o zadevah, o katerih poročajo.
The report shall be accompanied by the information on the number and qualifications of staff undertaking the audit, on the work done, on the number of transactions examined, on the level of materiality and confidence obtained, on the weakness found and recommendations made for improvement, and on the operations of both the certifying body and other audit bodies, internal and external to the paying agencies, from which all or part of the certifying body's assurance on the matters reported was gained.