http://www.legislation.gov.uk/eudn/2016/1353/article/43Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSPCouncil Decision (EU) 2016/1353Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSP2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32016D1353texttext/xmlen2016-08-04 TITLE III <Strong>PROVISIONS APPLICABLE TO THE GENERAL BUDGET</Strong> CHAPTER 7 <Strong> <Emphasis>External audit and combating fraud</Emphasis> </Strong> External audit Article 43 1 The Steering Board shall appoint a College of Auditors to perform the external audit function of the administrative and operational budgets, financial accounts and financial statements of the Agency. The audit shall be conducted in conformity with accepted international standards on auditing and, subject to approval by the Steering Board, in accordance with additional terms of reference. At least every three years, the College shall provide independent assurance and advice to the Steering Board that activities of the Agency have been carried out in compliance with the principles of sound financial management. To perform that task, the College may resort to temporary additional staff, in agreement with the Steering Board. 2 The College of Auditors shall be composed of at least three auditors from different participating Member States, supported by staff nominated by the College. That staff member may remain as long as the member of the College of Auditors who nominated him or her remains in office. 3 The members of the College of Auditors shall be appointed for a period of three subsequent audits. A fair rotation amongst the participating Member States wishing to send auditors shall be ensured. 4 The Steering Board shall appoint the College of Auditors from candidates proposed by the participating Member States. The candidates shall preferably be members of the highest national audit institution of the participating Member States and offer adequate guarantees of security and independence. They shall be available to carry out tasks on behalf of the Agency as needed. In carrying out those tasks: a the members of the College and their support staff shall continue to be paid by their audit body of origin and shall only receive reimbursement of their mission expenses from the Agency on the same basis as provided for in the rules of the Agency; b they shall neither request, nor receive instructions other than from the Steering Board; within its audit mandate, the College of Auditors and its members shall be completely independent and solely responsible for the conduct of the external audit; c they shall report on their task only to the Steering Board; d they shall check that revenue and expenditure administered by the Agency has been implemented in conformity with the applicable legislation and the principles of sound financial management. 5 Each year, the College of Auditors shall elect its chairman for the forthcoming financial year. It shall adopt the rules applicable to audits carried out by its members in accordance with the highest international standards on auditing. The College of Auditors shall approve the audit reports drawn up by its members before their transmission to the Chief Executive and to the Steering Board. 6 The auditors shall ensure that they respect the confidentiality of the information and protect the data of which they acquire knowledge during their audit task, in accordance with the rules applicable to that information and data. 7 The auditors shall have access, without delay and without giving prior notice, to the documents and to the contents of all data supports relating to that revenue and expenditure and to the premises where those documents and supports are kept. They may make copies. The persons involved in implementing the Agency's revenue and expenditure shall give the Chief Executive and the persons responsible for the audit of that expenditure the necessary assistance in performing their tasks. Expenses related to the audit shall be charged to the general budget. 8 On the proposal by the Chief Executive or by one of the Member States, the Steering Board may decide on case-by-case basis to use other external bodies for special reviews in coordination with the assignment of the College of Auditors. 9 In specific cases, national audit authorities of participating Member States can, at their own cost and with the agreement of the Steering Board, obtain any information and inspect any documents they deem necessary for auditing of the respective national share or reporting to government and parliament, without infringing on the other participating Member States and the responsibilities of the College of Auditors and in compliance with the rules of the Agency, in particular data protection rules.