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1. The accredited paying agencies shall keep supporting documents relating to payments made and documents relating to the performance of the checks required by Union law, and shall make those documents and related information available to the Commission. Those documents and that information may be kept in electronic form under the conditions laid down by the Commission pursuant to paragraph 3. Where those documents and that information are kept by an authority acting under delegation from a paying agency and responsible for authorising expenditure, that authority shall send reports to the accredited paying agency on the number of checks made, their content and the measures taken in the light of their results.

2. This Article shall apply mutatis mutandis to the certification bodies.

3. The Commission may adopt implementing acts laying down rules on the conditions under which the documents and information referred to in this Article are to be kept, including their form and the time period of their storage. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).