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Policy and legislation | Publication

Delegated Regulation on independent audits under the Digital Services Act

This delegated act provides a framework to guide providers of VLOPs and VLOSEs and auditing organisations in the preparation and issuance of audit reports and audit implementation reports.

The publication of audit reports and audit implementation reports shall bring about a step-change in the transparency and accountability of such providers and shall offer a comparative basis for public scrutiny. The audit reports should also be a valuable source of information for the Commission and Digital Services Coordinators and other competent authorities under the framework of Regulation (EU) 2022/2065.

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1- Delegated Regulation supplementing Regulation (EU) 2022/2065 of the European Parliament and of the Council, by laying down rules on the performance of audits for very large online platforms and very large online search engines
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2- Annexes to the Delegated Regulation
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