The accounting officer of the Commission shall be responsible for laying down the harmonised charts of accounts to be applied by Union institutions, by European offices and by the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title.
Is é oifigeach cuntasaíochta an Choimisiúin a bheidh freagrach as cairteacha chomhchuibhithe na gcuntas a leagan síos lena gcur i bhfeidhm ag institiúidí uile an Aontais, ag oifigí Eorpacha agus ag na gníomhaireachtaí agus na comhlachtaí de chuid an an Aontais dá dtagraítear i Roinn 2 de Chaibidil 3 den Teideal seo.