{"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"current_only","held_since":"2026-10-26","gaps":[],"covered":["2024/436 — Delegated act — Performance of audits for very large online platforms [in force] L2"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-10-26","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/12","url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/12","title":"Article 12 — Sampling methods","family":"l2_unit_view","work_id":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms","view_of":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-01","applies_from":null,"application":null,"version_label":"Consolidated version of 2 February 2024","check":{"against":"EUR-Lex","on":"2026-10-26"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R0436-20240202","valid_from":"2024-02-22","valid_until":null,"content_id":"45cce3c801899e60","versions":["2024-02-22"],"version_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/12/versions/2026-10-26","revision_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/12/versions/2026-10-26/rev/45cce3c801899e60","versions_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/12/versions","relations_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/12/relations","act_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms#art-12","source_line":"Commission Delegated Regulation (EU) 2024/436 · binding · OJ L, 2024/436, 2.2.2024 · dated 20 Oct 2023 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"delegated_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2023-10-20","published_on":"2024-02-02","entry_into_force":"2024-02-22","locators":{"document_date":"CELLAR 32024R0436 work_date_document","published_on":"CELLAR 32024R0436 official-journal-act_date_publication","entry_into_force":"CELLAR 32024R0436 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms","path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms","name":"Commission Delegated Regulation (EU) 2024/436","number":"2024/436","celex":"32024R0436","title_official":"COMMISSION DELEGATED REGULATION (EU) 2024/436 of 20 October 2023 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","document_date":"2023-10-20"},"position":{"kind":"article","key":"12","index":12,"articles":18,"annexes":2},"prev":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/11","key":"11","title":"Article 11 — Quality of audit evidence"},"next":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/13","key":"13","title":"Article 13 — Specific methodologies for auditing compliance with Article 34 of Regulation (EU) 2022/2065 on risk assessment"},"act_anchor":"#art-12"}},"provenance":{"official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R0436-20240202","check":{"result":"matched","checked_at":"2026-10-26","against":"EUR-Lex"},"repo_path":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms.md","unit_text_sha256":"b76b68abe0d3dc608fd5be5360b073b79ef6606f0cae40d068d50c7b2477e666","note":"the unit is a byte-exact part of the act page, whose check record covers it"},"unit":{"locator":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/art-12","kind":"article","key":"12","heading":"Article 12 — Sampling methods","text":"## <a id=\"art-12\"></a>Article 12 — Sampling methods\n\n1. <a id=\"art-12-p-1\"></a>Where audit evidence is based, partially or entirely, on a sample of data or information, the sample size and methodology for sampling shall be selected with a view to minimising the detection risk and without interference by the audited provider.\n\n2. <a id=\"art-12-p-2\"></a>The sample size and methodology for sampling shall be selected in a way that ensures representativeness of the data or information and, as appropriate, in consideration of all of the following:\n\n    <a id=\"art-12-p-2-a\"></a>**(a)** the representativeness of the sample for the period referred to in Article 3(2) and (3);\n\n    <a id=\"art-12-p-2-b\"></a>**(b)** relevant changes to the audited service during that period;\n\n    <a id=\"art-12-p-2-c\"></a>**(c)** relevant changes to the context in which the audited service is provided during that period;\n\n    <a id=\"art-12-p-2-d\"></a>**(d)** relevant features of algorithmic systems, where applicable, including personalisation based on profiling or other criteria;\n\n    <a id=\"art-12-p-2-e\"></a>**(e)** other relevant characteristics or partitions of the data, information and evidence under consideration;\n\n    <a id=\"art-12-p-2-f\"></a>**(f)** the representation and appropriate analysis of concerns related to particular groups as appropriate, such as minors or vulnerable groups and minorities, in relation to the audited obligation or commitment.\n\n3. <a id=\"art-12-p-3\"></a>The audit report shall include a justification of the choice of the sample size and of the methodology for sampling.\n\n","marks":[],"text_hash":"b76b68abe0d3dc608fd5be5360b073b79ef6606f0cae40d068d50c7b2477e666","revision":1}}