Source: OJ L, 2024/436, 2.2.2024

Article 6 Rapport d’audit et rapport de mise en œuvre des recommandations d’audit

Summary What does Article 6 of the Performance of independent audits say?

This article establishes the formal requirements for how audit reports must be produced.

It connects directly to Article 37 of Regulation (EU) 2022/2065, which mandates independent audits, and governs both the audit report and, where relevant, the audit implementation report.

The core principle here is that the auditing organisation must produce the audit report independently, free from any interference by the audited provider, and both report types must follow prescribed templates set out in the Annexes.

Important points:

Auditing organisations must produce the audit report without any interference from the audited provider.
Draw up the audit report in accordance with the template in Annex I, ensuring it contains detailed and substantiated conclusions across all elements.
Where applicable, the audit implementation report must follow the template set out in Annex II.

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

1. Le rapport d’audit mentionné à l’article 37, paragraphe 4, du règlement (UE) 2022/2065 est établi par l’organisme d’audit, sans ingérence du fournisseur audité. Ce rapport d’audit est établi conformément au modèle figurant à l’annexe I et contient des conclusions détaillées et étayées concernant tous les éléments du modèle.
1. Le cas échéant, le rapport de mise en œuvre des recommandations d’audit mentionné à l’article 37, paragraphe 6, du règlement (UE) 2022/2065 est établi conformément au modèle figurant à l’annexe II.

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