Artikel 6 Revisionsrapport och rapport om genomförandet av revisionen

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.