Yes, the costs for the release of the audit certificate on the Individual Financial Statement are eligible for co- funding according to the Article II.19.1a of the FPA as long as they are mandatory under the FPA/SGA (i.e. above the threshold). Please refer to Article II.23.2b of the FPA.
Furthermore, please note that costs relating to the payment of the balance and the corresponding supporting documents are also eligible even if incurred after the eligibility period (cf. Article II.19.1(a), first paragraph of the FPA).