L 77]6 Official Journal of the European Union 23.3.2005 COMMISSION REGULATION (EC) No 465/2005 of 22 March 2005 amending Regulation (EC) No 166395 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section THE COMMISSION OF THE EUROPEAN COMMUNITIES, (6)  The practice of delegating information systems management to third parties is becoming increasingly common and paying agencies should be allowed to Having regard to the Treaty establishing the European provide for such delegations under the same conditions Community, as the authorisation function and/or the technical service may be delegated. Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financipg of the common agricultural (7)  Regulation (EC) No 166395 should therefore be policy (), and in particular Article 4(8) thereof, amended accordingly. Whereas: (8)  The measures provided for in this Regulation are in 1 e Commission Regulation (EC) No 1663/95 (%) provides in particular for guidelines for criteria for accreditation of the paying agencies of the Member States. The responsibility for checking the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section expenditure lies in the first place with the Member States. In carrying out this task, Member States must ensure that a high level of security is attained in the paying agencies’ information systems. To this end, procedures for ensuring the security of infor- mation systems should be in place when a paying agency is first accredited and afterwards. During the clearance of the accounts, the Commission is able to determine the total expenditure to be entered against the Guarantee Section in the general account only if it has satisfactory assurance that national controls are adequate and transparent, including those regarding the security of the paying agencies’ information systems. Provision should therefore be made for a security statement to be drawn up by the certifying bodies in the framework of the attestation on annual accounts on the basis of internationally accepted security standards. A reasonable period of time should be afforded to Member States to adapt internal rules and procedures for providing a security statement for the paying agencies’ information systems. Provision should be made for the paying agencies to send to the Commission the accounts and all related documents in an electronic format, in order to facilitate further analysis of that information. L 160, 26.6.1999, p. 103. 0J OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 2025/2001 (Of L 274, 17.10.2001, p. 3). accordance with the opinion of the Fund Committee. HAS ADOPTED THIS REGULATION: Article 1 Regulation (EC) No 1663/95 is amended as follows: 1. Article 1 is amended as follows: (@ In the second phrase of the second subparagraph of paragraph 3, the terms ‘the security of computer systems’ are replaced by the terms ‘the security of infor- mation system’. (b) In the first subparagraph of paragraph 7, the following indent is added: ‘— the provisions concerning the security of infor- mation systems’. In Article 3(1), the following subparagraphs are added: ‘As of financial year 2008 at the latest, the certifying body shall further provide, before the date referred to in the third subparagraph, a statement as to the information systems security measures put in place by the paying agency. The statement shall be based on a version applicable in the financial year concerned of the chosen internationally accepted security standards referred to in point 6(vi) of the Annex to this Regulation, serving as the basis for the security measures, and shall indicate whether, for the financial year concerned, effective security measures were in place.