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1. Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices with the conditions set out in Article 184(4). That assessment may be carried out ex ante or by using an appropriate strategy for ex post controls.

2. If the compliance of the beneficiary’s usual cost accounting practices with the conditions set out in Article 184(4) has been established ex ante, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by ex post controls. This shall not affect the right of the authorising officer responsible to reduce the grant in accordance with Article 132(4).

3. The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary comply with the conditions set out in Article 184(4) if they are accepted by national authorities under comparable funding schemes.