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In this act Article 1 of 18
Text as of 26 Oct 2026 · Consolidated version of 2 February 2024 · Same wording as today’s text.Today’s text

Article 1 — Subject matter

Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source

This Regulation lays down rules on the performance of audits pursuant to Article 37 of Regulation (EU) 2022/2065, as regards:

1(a)
(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;
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1(b)
(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;
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1(c)
(c)the definition and selection of auditing methodologies;
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1(d)
(d)the templates for the audit report and the audit implementation report.
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