The accounting officer of the Commission should be the only person who is entitled to lay down the accounting rules and the harmonised charts of accounts, while the accounting officers of all other Union institutions should lay down accounting procedures applicable in their institutions.
Is é oifigeach cuntasaíochta an Choimisiúin an t-aon duine amháin ar cheart go mbeadh sé de cheart aige rialacha cuntasaíochta agus cairteacha comhchuibhithe na gcuntasóirí a leagan síos, agus ba cheart d’oifigigh chuntasaíochta na n-institiúidí eile de chuid an Aontais na nósanna imeachta cuntasaíochta is infheidhme ina n-institiúidí féin a leagan síos.