The application for authorisation as a crypto-asset service provider shall be accompanied by evidence that the applicant crypto-asset service provider complies with the prudential safeguards requirements set out in Article 67 of the MiCA Regulation, pursuant to Article 62(2)(e) of the MiCA Regulation. Pursuant to Article 67(3) of the MiCA Regulation, fixed overheads for the previous year shall be calculated using the value resulting from the relevant accounting framework, by deducting the specified items from the total costs after the distribution of profits to shareholders or members in the last audited annual accounts. This requirement shall not apply to companies established less than one year before the application for authorisation is submitted, pursuant to Article 67(2) of the MiCA Regulation. In other cases, only audited accounts for the year 2024 shall be accepted.