The Applicant has met its burden of demonstrating that it meets all the conditions of eligibility for an award of EAJA fees and expenses. The Agency’s actions and decision were not substantially justified. The Applicant was the prevailing party in the adversarial adjudication. The Applicant has not unduly or unreasonably delayed or protracted the proceedings.There are no special circumstances that would make the award of fees unjust. The Applicant’s request for attorney fees and accountant fees is approved, as modified.