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Under the Treaty on the Functioning of the European Union, which of the following accurately describes the Court of Auditors' mandate and reporting obligations regarding the Union's accounts? A The Court of Auditors exercises its mandate under Article 322, which grants it the authority to set out the expenditure of the European Parliament, the European Council, and the Commission in separate parts of the budget. B The Court of Auditors submits its statement of assurance directly to the European Council to enable the discharge procedure, ensuring the independence of the audit from political institutions. C The Court of Auditors adopts its annual reports and special reports by a unanimous vote of all its Members to ensure consensus across Member States before publication in the Official Journal. D The Court of Auditors examines the accounts of all revenue and expenditure of the Union and provides the European Parliament and the Council with a statement of assurance regarding the reliability of the accounts and the legality and regularity of the underlying transactions.
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