Article 55U.K.Termination of duties of the accounting officer(Article 68 of the Financial Regulation)
1.A trial balance shall be drawn up without delay in the event of termination of the duties of the accounting officer.
2.The trial balance accompanied by a handing over report shall be transmitted by the accounting officer who is terminating his duties or, if it is not possible, by an official in his department to the new accounting officer.
The new accounting officer shall sign the trial balance in acceptance within one month from the date of transmission and he may make reservations.
The handing over report shall also contain the result of the trial balance and any reservations made.
3.Each institution or body referred to in Article 208 of the Financial Regulation shall inform the European Parliament, the Council and the accounting officer of the Commission within two weeks of the appointment or termination of duties of its accounting officer.