Common use of Accounting Control Clause in Contracts

Accounting Control. Each of BEPC and the Partnership maintains systems of internal accounting controls sufficient to provide reasonable assurance that (i) transactions are executed in accordance with management’s general or specific authorizations, (ii) transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles and to maintain asset accountability, (iii) access to assets is permitted only in accordance with management’s general or specific authorizations, and (iv) the recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate actions are taken with respect to any differences. Other than TerraForm Power, which has not maintained effective internal control over financial reporting, as described in the audit report of Ernst & Young LLP in respect of TerraForm Power incorporated by reference in the Supplemented Prospectus, BEPC’s and the Partnership’s internal control over financial reporting is effective and BEPC and the Partnership and their material subsidiaries are not aware of any material weakness in the internal control over financial reporting of BEPC and the Partnership and their material subsidiaries, taken together as a whole.