At the same date as the transmission of his or her final accounts, the accounting officer shall also send to the Court of Auditors a representation letter covering those final accounts, with a copy to the accounting officer of the Commission.
Računovodja na isti dan, ko pošlje svoj končni zaključni račun, Računskemu sodišču pošlje tudi pisno razlago končnega zaključnega računa, izvod razlage pa računovodji Komisije.