Accountant certification for approved in-house research and development facility expenditure and separate accounts under tax compliance requirements. Report from an accountant for an approved in-house scientific research and development facility requires audit verification of separate accounts, certification of whether the accounts were satisfactorily maintained, and confirmation that the expenditure is in consonance with the Department of Scientific and Industrial Research guidelines. The report must also furnish details of capital expenditure and revenue expenditure relating to the facility, confirm the correctness of the reported expenditure for the relevant tax year, and identify the pages in the audited financial statement or annual report where such expenditure is reflected.