An independent external auditor shall verify that the annual accounts of each of the bodies referred to in paragraph 1 of this Article properly present the income, expenditure and financial position of the relevant body prior to the consolidation in the Commission’s final accounts.
Déanfaidh iniúchóir seachtrach neamhspleách a fhíorú go dtugann cuntais bhliantúla na gcomhlachtaí dá dtagraítear i mír 1 den Airteagal seo léargas ceart ar ioncam, caiteachas agus staid airgeadais an chomhlachta ábhartha roimh an gcomhdhlúthú i gcuntais deiridh an Choimisiúin.