Whereas national provisions in respect of the disclosure of accounting documents relating to a branch can no longer be justified following the coordination of national law in respect of the drawing up, audit and disclosure of companies' accounting documents;

Recommended practice (1) When revising present forms or preparing new forms of certificates of origin, Contracting Parties should use the model form in Appendix I to this Annex, in accordance with the notes in Appendix II, and having regard to the rules in Appendix III.

At the middle and at the end of the period of application of the Financial Protocol, the review process shall, in accordance with the process referred to in Articles 5(6) and 11 of Annex IV to the ACP-EC Agreement, be expanded to include a review and adaptation of the CS and the indicative programme for the next five-year period.

The Council shall meet within 10 days to confirm or cancel measures already taken by the Executive Director pursuant to Article 36, and may, by special vote, decide to take appropriate measures, including the possibility of revising the price range, pursuant to the principles of the first sentences of paragraphs 1 and 6 of Article 31 (3).

The preparation, adoption and review of implementing rules for interoperability shall take into account the estimated costs and benefits of technical solutions by means of which they may be complied with, with a view to defining the most viable solution, having due regard to the maintenance of an agreed high level of safety.

Since modern financial audit methods are becoming increasingly important in the EAGGF Guarantee Section accounts clearance procedure, the conciliation body should be composed not only of members who are highly qualified in EAGGF Guarantee Section matters, but also of members with a high level of practical financial audit experience.

A natural person may be approved to carry out statutory audits of the documents referred to in Article 1 (1) only after having attained university entrance level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university, final examination level organized or recognized by the State.

To this end, a High Level Group must be created in order to give advice, on its own initiative or on request, to the Commission, to help the Commission in its work, i.e. in preparing new Community initiatives, revising the acquis communautaire, organising research, analyses and studies, evaluating and implementing Community labour law and providing training and information on Community law.

mechanisms and methods for reviewing technical regulations and conformity assessment procedures;

start preparation for the introduction of the performance audit and audit methodology by the Courts of Auditors,

the Commission, on behalf of the Community, has taken part in the negotiations on revising the Protocol for the protection of the Mediterranean Sea against pollution from land-based sources, hereinafter referred to as the `Protocol` ;

Each institution shall determine, in accordance with its specific features and its requirements, the scope of the mission of the internal auditor and shall lay down in detail the objectives and procedures for the exercise of the internal audit function with due respect for international internal audit standards.