2.31 STEP 2 In which case the Applicant organisation shall provide the external audit report foreseen in section 4.2.4 of the Guidelines for Applicants in order to certify its accounts for the last financial year available? Published 2012/01/30

The obligation to provide an external audit report only applies to Applicants and not to partners and it does not concern public administrations, public bodies and international organisations. In case the Applicant does not usually certify its accounts, it shall indicate in section 2.3.2 of the Full Application Form the references of the external auditor that will perform the audit of its accounts for the last financial year available if the project is pre-selected. This certification will be requested by the JMA as supporting document during the verification of eligibility (step 3 of the evaluation process).