Common use of Responsibilities of the Parties to the Engagement Clause in Contracts

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2. • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission and/orREA 1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2. • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. • The procedures to be performed are specified by the European Commission and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2JU2. • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely to Form C - Annex VI V by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2REA2 . • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Clean Sky JU1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under Clean Sky JU and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2BONUS EEIG. •  The Beneficiary is responsible for preparing a Financial BONUS Cost Statement for the Action financed by the BONUS Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial BONUS Cost Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial BONUS Cost Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable]  The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] 11 BONUS Cost Statement in this context refers solely to Annex V- Form C – Financial reporting form(s) by which the Beneficiary claims costs under the Grant Agreement.  The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely  The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under BONUS EEIG and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2REA2. • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. • The procedures to be performed are specified by the European Commission and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the ERC Grant Agreement Agreements with the European Commission2Commission and/or the Agency. •  The Beneficiary is responsible for preparing a Financial Statement Statement1 for the Action financed by the ERC Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the methodology in place and the accuracy of the Financial Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. •  [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. •  [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely  The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2ARTEMIS Joint Undertaking. • The Beneficiary is responsible for preparing a Financial Statement for its participation in the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 20 Financial Statement in this context refers solely to Form C - Annex VI IX by which the Beneficiary claims costs under the Grant Agreement. • The procedures to be performed are specified by the Joint Undertaking and the Auditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2. •  The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. •  [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. •  [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely  The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2FCH JU. 2 • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. • The procedures to be performed are specified by the FCH JU and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI V by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2. •  The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. •  [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. •  [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements.  The procedures to be performed are specified by the European Commission and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement. 2 Where applicable, this Form shall be filled in also by Third Parties. In that case, the wording "the Beneficiary" shall be read as "the Third Party".

Responsibilities of the Parties to the Engagement. ‘„The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Clean Sky JU1. •  The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s Beneficiary‟s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the methodology in place and the accuracy of the Financial Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s Beneficiary‟s staff and its accounting and other relevant records. ‘„The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. •  [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. •  [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely  The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under Clean Sky JU and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2REA2 . • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission. • The Beneficiary is responsible for preparing a Financial Statement Statement1 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2. •  The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. •  [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. •  [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements.  The procedures to be performed are specified by the European Commission and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘„The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Clean Sky JU1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s Beneficiary‟s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s Beneficiary‟s staff and its accounting and other relevant records. ‘„The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under Clean Sky JU and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission and/orREA . • The Beneficiary is responsible for preparing a Financial Statement Statement1 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. • The procedures to be performed are specified by the European Commission and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2FCH JU1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has is not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under FCH JU and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant funding and that has signed the Grant Agreement Agreements with the European Commission2Commission and/or the REA1. • The Beneficiary is responsible for preparing a Financial Statement Statement2 for the Action financed by the Grant Agreement Agreements in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. This Financial Statement will be used as a basis for the procedures which the Auditor will carry out in the framework of this engagement. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the methodology in place and the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘„The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2FCH JU. 2 • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s Beneficiary‟s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s Beneficiary‟s staff and its accounting and other relevant records. ‘„The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. • The procedures to be performed are specified by the FCH JU and the Auditor is not responsible 1 Financial Statement in this context refers solely to Form C - Annex VI V by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2Commission. • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under European Commission and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2IMI JU. 2 • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely • The procedures to Form C - Annex VI be performed are specified by which the Beneficiary claims costs under IMI JU and the Grant AgreementAuditor is not responsible for the suitability and appropriateness of these procedures.

Responsibilities of the Parties to the Engagement. ‘The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2REA2. •  The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. •  The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. •  The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s staff and its accounting and other relevant records. ‘The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. •  [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. •  [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements.  The procedures to be performed are specified by the European Commission and the Auditor is not responsible for the suitability and appropriateness of these procedures. 1 Financial Statement in this context refers solely to Form C - Annex VI by which the Beneficiary claims costs under the Grant Agreement.

Responsibilities of the Parties to the Engagement. ‘„The Beneficiary’ refers to the legal entity that is receiving the grant and that has signed the Grant Agreement with the European Commission2JU2. • The Beneficiary is responsible for preparing a Financial Statement for the Action financed by the Grant Agreement in compliance with such agreements and providing it to the Auditor, and for ensuring that this Financial Statement can be properly reconciled to the Beneficiary’s Beneficiary‟s accounting and bookkeeping system and to the underlying accounts and records. Notwithstanding the procedures to be carried out, the Beneficiary remains at all times responsible and reliable liable for the accuracy of the Financial Statement. • The Beneficiary is responsible for the factual statements which will enable the Auditor to carry out the procedures specified, and will provide the Auditor with a written representation letter supporting these statements, clearly dated and stating the period covered by the statements. • The Beneficiary accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary providing full and free access to the Beneficiary’s Beneficiary‟s staff and its accounting and other relevant records. ‘„The Auditor’ refers to the Auditor who is responsible for performing the agreed-upon procedures as specified in these ToR, and for submitting an independent report of factual findings to the Beneficiary. The Auditor must be independent from the Beneficiary. • [Option 1: delete if not applicable] The Auditor is qualified to carry out statutory audits of accounting documents in accordance with the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC or similar national regulations. • [Option 2: delete if not applicable] The Auditor is a Competent Public Officer for which the relevant national authorities have established the legal capacity to audit the Beneficiary and has not been involved in the preparation of the financial statements. 1 Financial Statement in this context refers solely to Form C - Annex VI V by which the Beneficiary claims costs under the Grant Agreement.