The assignment concerns the task of certification body for the audit and certification of the Danish Agricultural Agency's annual accounts for expenditure incurred by the European Agricultural Guarantee Fund (EAGF) and the European Rural Development Fund (EAFRD) in Denmark, for the three financial years expiring on 15 October 2023, 15 October 2024 and 15 October 2025, respectively, and with an option for the financial year ending 15 October 2026.

The assignment concerns the audit and certification of the annual accounts of the Danish Agricultural Agency for expenditure incurred by the European Agricultural Guarantee Fund (EAGF) and the European Rural Development Fund (EAFRD) in Denmark, for the three EGFF and EAFRD financial years expiring on 15 October 2023, 15 October 2024 and 15 October 2025, respectively, and with an option for the financial year ending 15 October 2026.

This task concerns only the role of certification body described in Article 12 of Regulation (EU) 2021/2116 of the European Parliament and of the Council. It states that the certification body must issue an opinion stating that:

(1) the accounts give a true and fair view (audit objective 1);

(2) the proper functioning of the management system put in place by the Member State (audit objective 2);

(3) performance reporting on the output indicators for the purposes of the annual reconciliation of performance is correct and complies with the requirements of the Regulation (audit objective 3);

(4) the expenditure on the measures for which reimbursement has been requested from the Commission is legal and regular (audit objective 4).

In addition to the four audit objectives set out above, the certification body must give its opinion on the management declaration issued by the director of the Danish Agricultural Agency in accordance with the regulation requirements.

The approval audit shall be carried out in accordance with internationally accepted auditing standards and the audit principles and audit methods set out in Commission Implementing Regulation (EU) 2022/128, Articles 6 and 7, as well as the guidelines in force from time to time and adopted by the Commission pursuant thereto.

Of the Commission's 5 guidelines, no. 2, no. 3 and partly also no. 4 are relevant for the performance of the certification body's task.

The Internal Audit Service of the Danish Agricultural Agency currently carries out a number of audit tasks that the current external auditor relies on in the audit of the paying agency's EAGF and EAFRD accounts. These tasks are not covered by the present task description, but can be selected by the selected supplier as ad hoc tasks.

Cooperation with the Internal Audit Service of the Danish Agricultural Agency on the approval audit must be carried out in accordance with international auditing standards (ISA 610) and the preparation of the audit strategy, audit plan and time planning as well as the implementation of the audit itself must be coordinated with the audit itself.