Artikel 4 Val av revisionsföretag

This article establishes the due diligence obligations that fall on the audited provider before selecting an auditing organisation.

It directly builds on Article 37(3) of Regulation (EU) 2022/2065, which sets out the eligibility requirements that an auditing organisation must meet.

Article 4 makes clear that verifying compliance with those requirements is the audited provider's responsibility, and that this check must happen before any selection is made.

The article also addresses the more complex scenario where the auditing organisation is made up of multiple legal persons or uses sub-contractors, specifying how the eligibility requirements apply in that context.

Important points:

• Audited providers must verify that any auditing organisation they intend to select meets the eligibility requirements set out in Article 37(3) of Regulation (EU) 2022/2065 before making a selection.
• Where the auditing organisation involves multiple legal persons or sub-contractors, each entity must individually meet certain requirements, while others can be satisfied collectively across the group.
• The obligation to carry out these checks rests solely with the audited provider, not with any supervising authority.