Article 40
1. Before the adoption of the accounts by the Commission, the accounting officer shall sign them off, thereby certifying that he has a reasonable assurance that the accounts present a true and fair view of the financial situation of the EDF. For that purpose the accounting officer shall satisfy himself that: (a) the accounts have been prepared in accordance with the accounting rules, methods and accounting systems established under his responsibility as laid down in this Regulation for the EDF accounts; (b) all revenue and expenditure is entered in the accounts. The authorising officer by delegation shall forward all information that the accounting officer needs in order to fulfil his duties. The authorising officer shall remain fully responsible for the proper use of the funds he/she manages as well as the legality and regularity of the expenditure under his control.