According to article 126 of the CPR, the Certifying Authority is responsible in particular for drawing up and submitting to the Commission payment applications and certifying that these result from reliable accounting systems, are based on verifiable supporting documents and have been subject to verifications by the Managing Authority. The Certifying Authority is also responsible for drawing up the accounts in line with the Art. 59(5.a) of the financial Regulation, certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable Union and national rules and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the cooperation programme and complying with Union and national rules.