In order to ensure compliance with and enforcement of the provisions of this paragraph, the Authority shall be guided by the principles adopted for, and the interpretation given to, arm's length transactions by the Commission on Transnational Corporations of the United Nations, the Group of Experts on Tax Treaties between Developing and Developed Countries and other international organisations, and shall, in its rules, regulations and procedures, specify uniform and internationally acceptable accounting rules and procedures, and the means of selection by the contractor of certified independent accountants acceptable to the Authority for the purpose of carrying out auditing in compliance with those rules, regulations and procedures.
Za zagotovitev spoštovanja določb tega odstavka in njihovo izvajanje se Oblast ravna po sprejetih načelih in razlagah za prosto dogovarjanje, ki so jih dale komisije za transnacionalne korporacije Združenih narodov, skupina ekspertov za pogodbe o pristojbinah med državami v razvoju in razvitimi državami ter druge mednarodne organizacije; v svojih pravilih, predpisih in postopkih pa Oblast natančneje določi enotna in mednarodno sprejemljiva pravila ter postopke za obračun, kot tudi načine, po katerih bo pogodbenik izbral kvalificirane neodvisne finančne strokovnjake, sprejemljive za Oblast, zaradi pregleda računov v skladu z omenjenimi pravili, predpisi in postopki.