# Article 1 — Subject matter **Commission Delegated Regulation (EU) 2024/436 · binding · OJ L, 2024/436, 2.2.2024 · dated 20 Oct 2023 [in force]** *In force · Consolidated version of 2 February 2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R0436-20240202)* This Regulation lays down rules on the performance of audits pursuant to Article 37 of Regulation (EU) 2022/2065, as regards: **(a)** the procedural steps for ensuring that the auditing organisation to be selected fulfils the conditions laid down in Article 37(3) of Regulation (EU) 2022/2065; **(b)** the procedural steps for cooperation and assistance by the audited provider in the performance of audits, including accessing relevant information with a view to obtaining audit evidence; **(c)** the definition and selection of auditing methodologies; **(d)** the templates for the audit report and the audit implementation report.