Article 129
1. The accounting officer shall adopt the applicable accounting rules and methods. He shall prepare and, after consulting the authorising officer by delegation, adopt the chart of accounts to be applied to the EDF's operations. In so doing the accounting officer shall be guided by the internationally accepted accounting standards for the public sector. However, he may depart from them where justified by the specific nature of the EDF's activities. 2. Entries in the accounts shall be made on the basis of the chart of accounts using a nomenclature which makes a clear distinction between the general accounts and the financial accounts. The chart of accounts shall be sent to the Court of Auditors.