Revisionsretten afgiver en erklæring til Europa-Parlamentet og Rådet om regnskabernes rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed, der offentliggøres i   
The Court of Auditors shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions which shall be published in the   