External audit
Article 7
1. The authorising officer by delegation shall receive from the beneficiary the external audit report specified in Article 28(1), point (b), of Regulation (EU, Euratom) 2025/2445, prepared by the independent external bodies or experts, mandated pursuant to Article 28(3) of Regulation (EU, Euratom) 2025/2445, 2. The scope of the external audit is specified in Article 28(1), point (b), of Regulation (EU, Euratom) 2025/2445. The purpose of the external audit is further specified in the applicable provisions of Part B of the General Terms and Conditions laid down in Annex 1a (for parties) and Part B of the General Terms and Conditions laid down in Annex 1b (for foundations).