Article 26 On-the-spot checks on processing undertakings

The competent authorities shall inspect, at least once each marketing year, the stock records referred to in Article 12 of all processing undertakings, and in particular the link between the stock records and the accounts including bank statements and the corresponding invoices.

The competent authorities shall carry out random checks on the supporting documents relating to the stock records of processing undertakings.

However, in the case of newly-approved undertakings, the inspection shall cover all applications submitted during the first year of operation.