Source: OJ L, 2024/436, 2.2.2024

Article premier Objet

Summary What does Article 1 of the Performance of independent audits say?

This is the foundational scope article of the Regulation, establishing what the entire act is designed to govern.

It positions this Regulation as a implementing measure that fleshes out the audit requirements already set out in Article 37 of the Digital Services Act (Regulation (EU) 2022/2065).

In essence, it signals that everything which follows — from auditor selection to report templates — exists to operationalise those higher-level audit obligations placed on providers of very large online platforms and very large online search engines.

Important points:

This Regulation implements and builds directly upon Article 37 of Regulation (EU) 2022/2065, and must be read in that context.
Audited providers are required to follow rules covering auditor selection, cooperation with auditors, methodology choices, and reporting templates.
The Regulation covers the full audit lifecycle, from selecting a qualifying auditing organisation through to completing the final audit and implementation reports.

Springlex's summary of the article is a reading aid, not a substitute for the legal text.

Le présent règlement établit les règles relatives à la réalisation d’audits en application de l’article 37 du règlement (UE) 2022/2065, en ce qui concerne:

les étapes de la procédure visant à garantir que l’organisme d’audit à sélectionner remplit les conditions énoncées à l’article 37, paragraphe 3, du règlement (UE) 2022/2065;
les étapes de la procédure concernant l’obligation de coopération et d’assistance qui incombe au fournisseur audité dans le cadre des audits, et notamment l’accès aux informations pertinentes en vue d’obtenir des éléments probants;
la définition et le choix des méthodes d’audit;
les modèles du rapport d’audit et du rapport de mise en œuvre des recommandations d’audit.

Table of contents

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