UPCA Statues of the Unified Patent Court
(1) The Financial Regulations shall be adopted by the Administrative Committee. They shall be amended by the Administrative Committee on a proposal from the Court. (2) The Financial Regulations shall lay down in particular:
(a) arrangements relating to the establishment and implementation of the budget and for the rendering and auditing of accounts;
(b) the method and procedure whereby the payments and contributions, including the initial financial contributions provided for in Article 37 of the Agreement are to be made available to the Court;
(c) the rules concerning the responsibilities of authorising and accounting officers and the arrangements for their supervision; and
(d) the generally accepted accounting principles on which the budget and the annual financial statements are to be based.