3. The audit shall be based on records and, if necessary, performed on the spot in the other  institutions of the Community and in the Member States. In the Member States the audit shall  be carried out in liaison with the national audit bodies or, if these do not have the necessary  powers, with the competent national departments. These bodies or departments shall inform  the Court of Auditors whether they intend to take part in the audit.

The other institutions of the Community and the national audit bodies or, if these do not have  the necessary powers, the competent national departments, shall forward to the Court of  Auditors, at its request, any document or information necessary to carry out its task.

4.The Court of Auditors shall draw up an annual report after the close of each financial year. It shall be forwarded to the other institutions of the Community and shall be published,  together with the replies of these institutions to the observations of the Court of Auditors, in  the Official Journal of the European Communities.

The Court of Auditors may also, at any time, submit observations, particularly in the form of  special reports, on specific questions and deliver opinions at the request of one of the other  institutions of the Community.

It shall adopt its annual reports, special reports or opinions by a majority of its Members.

It shall assist the European Parliament and the Council in exercising their powers of control  over the implementation of the budget.

5.The Court of Auditors shall also draw up a separate annual report stating whether the  accounting other than that for the expenditure and revenue referred to in paragraph 1 and the  financial management by the Commission relating thereto have been effected in a regular  manner. It shall draw up this report within six months of the end of the financial year to which  the accounts refer and shall submit it to the Commission and the Council. The Commission  shall forward it to the European Parliament.

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