You have received a communication from the European Commission that a financial audit has been ordered by the Common Audit Service (CAS) or another EU office/institution on one or more financial statements/projects in progress or already concluded. The Commission requests you to appoint an Audit Contact (AUCO) and sends you the Letter of Announcement (LoA) with its three attachments.

Undertaking a financial audit is certainly within the reach of your organization, but – just as you would in the case of an audit by your national tax collection agency – you may prefer to be mentored and supported by an independent external expert. This way, you can diligently participate in the audit while maximizing your chances of containing any negative adjustments, preventing errors in the delivery of the requested documents, drafting the first observations at the end of the Exit Meeting, and professionally addressing the contractual procedure following receipt of the Draft Audit Report (DAR).


The Assistance during Financial Audits of the European Commission (or its delegated framework contractor) aims to facilitate and support the correct participation of the organization in the audit procedure.

While it is recommended that the service be started as soon as the Letter of Contact is received, support can be initiated at any stage of the audit, up to the submission of comments on the Draft Audit Report. Upon receipt of the Final Audit Report (FAR), the procedure is considered concluded by the CAS, and the FAR is sent to the Project Officer of the audited project for the implementation of results. Following receipt of the FAR, other remedies for contesting the audit results may still be activated, including recourse to the European Ombudsman or the competent jurisdictional offices.

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