The BEPU (Best Estimate Plus Uncertainty) approach constitutes a valuable and, under some circumstances, an unavoidable tool to demonstrate the safety of NPP (Nuclear Power Plants). Within the licensing process of the Atucha II PHWR (Pressurized Heavy Water Reactor) the BEPU approach has been followed for issuing the Chapter 15 of the FSAR (Final Safety Analysis Report). Namely, the BEPU approach replaced the classical conservative approach. The selection of PIE (Postulated Initiating Events) and, the analysis of each PIE by best estimate models supported by uncertainty evaluation constitute key elements for BEPU. An outline of the BEPU approach is included in the paper, which, otherwise focuses on the simulation needs for Instrumentation and Control (I & C). Sample results from the analysis of PIE are included in the paper. It is demonstrated that the simulation of I&C is necessary to evaluate the safety of the concerned NPP; furthermore, the simulation shall be part of the accident analysis in Chapter 15 of FSA
