Court of Auditors Report 7/2017 The certification bodies’ new role on CAP expenditure: a positive step towards a Court of Auditors Report 7/2017 The certification bodies’ new role on CAP expenditure: a positive step towards a single audit model but with significant weaknesses to be addressed but with significant weaknesses to be addressed

1. The European Court of Auditors (ECA) have published a Special Report that sets out the results of an audit that examined the role of certification bodies, which provide opinions on the legality and regularity of spending under the Common Agricultural Policy at Member State level.

2. The ECA have concluded that the new framework, set up in 2015 by the European Commission, to enable certification bodies to form their opinions in line with EU regulations and international audit standards was a positive step towards a single audit model. However they have identified a number of significant weaknesses.

Topic  EU Audits 
Department  HMT 
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Associated file(s)


  1. Dissolution EM - 45 KB - docx
  2. Unnumbered doc Court of Auditors 7/2017 - 1 MB - pdf

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