Artikel 1 Innehåll

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.