One of the conditions for use of subcontractors is that "the beneficiary must ensure that the subcontractor can be audited by the Commission or the Court of Auditors" (Guide to Financial Issues relating to FP7 Indirect Actions Version 02/04/2009 – page 26).

Until last year, even though the provision was there, the Commission did not audit subcontractors – unless there were special circumstances. Now however, things are changing and the Commission has started to audit Subcontractors.

The Finance Helpdesk provides a leaflet on the use of subcontractors in FP7 which is available on their site, registration provided.