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1. Prior to 31 May of the year following the relevant budgetary year and on the basis of the information referred to in Article 9(3), first subparagraph, points (a) and (d), the Commission shall adopt implementing acts containing its decision on the clearance of the accounts of the accredited paying agencies for the expenditure referred to in Article 5(2) and Article 6. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 103(2). Those implementing acts shall cover the completeness, accuracy and veracity of the annual accounts submitted and shall be without prejudice to the content of the implementing acts subsequently adopted pursuant to Articles 54 and 55.

2. The Commission shall adopt implementing acts laying down rules on the actions necessary for the purposes of adoption and implementation of the implementing acts referred to in paragraph 1, including the rules on information exchange between the Commission and the Member States and the deadlines to be respected. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).