The criteria for assessing whether the administrative and accounting procedures of an external reviewer are sound, as referred to in Article 30(2) of Regulation (EU) 2023/2631, shall be the following:
((a))
the records kept by the external reviewer in accordance with Article 34 of Regulation (EU) 2023/2631 ensure that there is a clear audit trail of all relevant events;
((b))
the accounting system allows for a fair and precise reflection of the financial position of the external reviewer and is compliant with the applicable accounting standards and rules.