The implementation report shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards, establishing that the statement justifying the expenditure gives a true and fair view and that the financial contribution from the Fund is legal and regular, in line with Article 59(5) and Article 60(5) of Regulation (EU, Euratom) No 966/2012.
Ir-rapport ta' implimentazzjoni għandu jkun akkumpanjat minn opinjoni ta' korp tal-awditjar indipendenti, imfassla skont standards tal-awditjar aċċettati internazzjonalment, li tistabbilixxi li d-dikjarazzjoni li tiġġustifika n-nefqa tagħti dehra reali u ġusta u li l-kontribuzzjoni finanzjarja mill-Fond tkun legali u regolari, f'konformità mal-Artikolu 59(5) u l-Artikolu 60(5) tar-Regolament (UE, Euratom) Nru 966/2012.