Računovodja Komisije po posvetovanju z računovodji drugih institucij in organov iz člena 185 sprejme računovodska pravila in metode ter usklajeni kontni okvir, ki ga uporabljajo institucije, uradi iz naslova V drugega dela in vsi organi iz člena 185.
The Commission's accounting officer shall, after consulting the accounting officers of the other institutions and bodies referred to in Article 185, adopt the accounting rules and methods and the harmonised chart of accounts to be applied by all the institutions, the offices referred to in Title V of part two and all the bodies referred to in Article 185.