obligations arising therefrom and in particular their duty to behave with integrity and  discretion as regards the acceptance, after they have ceased to hold office, of certain  appointments or benefits.

6. Apart from normal replacement, or death, the duties of a Member of the Court of Auditors  shall end when he resigns, or is compulsorily retired by a ruling of the Court of Justice  pursuant to paragraph 7.

The vacancy thus caused shall be filled for the remainder of the Member's term of office.

Save in the case of compulsory retirement, Members of the Court of Auditors shall remain in  office until they have been replaced.

7. A Member of the Court of Auditors may be deprived of his office or of his right to a  pension or other benefits in its stead only if the Court of Justice, at the request of the Court of  Auditors, finds that he no longer fulfils the requisite conditions or meets the obligations  arising from his office.

8.The Council, acting by a qualified majority, shall determine the conditions of employment  of the President and the Members of the Court of Auditors and in particular their salaries,  allowances and pensions. It shall also, by the same majority, determine any payment to be  made instead of remuneration.

9. The provisions of the Protocol on the privileges and immunities of the European  Communities applicable to the Judges of the Court of Justice shall also apply to the Members  of the Court of Auditors.

Article 45c

1.The Court of Auditors shall examine the accounts of all revenue and expenditure of the  community. It shall also examine the accounts of all revenue and expenditure of all bodies set  up by the Community in so far as the relevant constituent instrument does not preclude such  examination.

The Court of Auditors 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.

2. The Court of Auditors shall examine whether all revenue referred to in Paragraph I has  been received and all expenditure referred to in that paragraph has been incurred in a lawful  and regular manner and whether the financial management has been sound.

The audit of revenue shall be carried out on the basis of the amounts established as due and  the amounts actually paid to the Community.

The audit of expenditure shall be carried out on the basis both of commitments undertaken  and payments made.

These audits may be carried out before the closure of accounts for the financial year in  question.

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