= UPCA Statues of the Unified Patent Court = == ARTICLE 33 == === Financial Regulations === (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 [[UPCA_037|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.