1. Details of financial administration of rural development measures will be governed by the rules adopted for the implementation of Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy.
2. The text of theoretical knowledge included in the examination must cover the following subjects in particular: ... in so far as they are relevant to auditing: ... basic principles of the financial management of undertakings.
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