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According to the TFEU, what is the specific mandate of the Court of Auditors regarding its statement of assurance?
A
It shall provide the European Commission and the national parliaments with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
B
Under Article 319, it shall independently grant discharge to the Commission based on its financial evaluation reports.
C
It shall adopt its annual reports, special reports or opinions by a unanimous vote of all its Members to ensure full consensus.
D
It shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
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