NIK has been issuing opinions on the annual financial statements of the CERN and the CERN Pension Fund, on the basis of audits conducted in the areas that are found necessary for this purpose. The recommendations formulated by our auditors in the previous years have already been implemented, among others in the area of fixed assets. The changes introduced called for a lot of effort and dedication on the part of NIK auditors involved in the mission at the CERN, but as a result the accounting value of the CERN property has increased considerably.