Statement of assurance (DAS)

The European Court of Auditors provides the European Parliament and the Council each year with a statement of assurance (DAS - from “Déclaration d’Assurance”, in French) as to the reliability of the accounts of all revenue and expenditure of the Union and the legality and regularity of the underlying transactions. The statement of assurance shall be published in the Official Journal of the EU (Article 287 TFUE