The Certificate on the Financial Statement (CFS) after an audit must be issued by a qualified auditor. The auditor has to use the template of the European Commission. The template consists of the “Terms of Reference” (model for the agreement between the beneficiary/affiliated entity and the auditing firm) and the model for the certificate itself. […] The post Who can issue a Certificate on the Financial Statement (CFS) after an audit? appeared first on EU Funds.