The Fund publishes an Annual Report and Financial Statements for the year ended 31 December. 

The Financial Statements of the Fund are drawn up in accordance with International Public Sector Accounting Standards (IPSAS) and the Rules and Regulations of the Fund.

The External Auditors, who are appointed by the CERN Council, audit and certify the Fund’s Financial Statements. The current External Auditors are the National Audit Office of Finland.