{"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/17","url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/17","title":"Article 17 — Auditing compliance with codes of conduct and crisis 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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":"17","index":17,"articles":18,"annexes":2},"prev":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/16","key":"16","title":"Article 16 — Auditing compliance with Article 37 of Regulation (EU) 2022/2065 on independent audit"},"next":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/18","key":"18","title":"Article 18 — Entry into 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list and the text of all codes of conduct referred to in Articles 45 and 46 of Regulation (EU) 2022/2065 and crisis protocols referred to in Article 48 of that Regulation, to which the audited provider is a signatory;\n\n    <a id=\"art-17-p-1-b\"></a>**(b)** a detailed list of commitments within those codes of conduct and crisis protocols that the audited provider has taken;\n\n    <a id=\"art-17-p-1-c\"></a>**(c)** where applicable, the key performance indicators agreed under each code of conduct and crisis protocol;\n\n    <a id=\"art-17-p-1-d\"></a>**(d)** where applicable, any available measurements, data and documentation, and any reports prepared by the audited provider with respect to the compliance of the audited provider with the commitments taken, including access to all relevant information and data related to the functioning of the services offered by the audited provider relevant to the implementation of the code of conduct or the crisis protocol;\n\n    <a id=\"art-17-p-1-e\"></a>**(e)** where applicable, other measurements, data and documentation prepared by signatories of the code of conduct or the crisis protocol, and the assessments by the Commission or the Board referred to in Article 45(4) of Regulation (EU) 2022/2065.\n\n2. <a id=\"art-17-p-2\"></a>The assessment of the audited provider’s compliance with codes of conduct referred to in Article 45 of Regulation (EU) 2022/2065 shall include, but not be limited to, the measurement of key performance indicators agreed in the code of conduct pursuant to Article 45(3) of that Regulation, specifying the materiality threshold of the audit conclusions, and whether the reported data is accurate.\n\n**SECTION V — Final provisions**\n\n","marks":[],"text_hash":"275aedc0f017f499e34bcf964c65355c22577380d85acbb5414e5759cac1f98e","revision":1}}