Article 176

Auditing of accounts

1. Not later than 31 March in each year the Executive Director shall transmit to the Commission, the European Parliament, the Budget Committee and the Court of Auditors accounts of the Office's total revenue and expenditure for the preceding financial year. The Court of Auditors shall examine them in accordance with Article 287 TFEU.
2. The Budget Committee shall give a discharge to the Executive Director in respect of the implementation of the budget.