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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":"3","index":3,"articles":18,"annexes":2},"prev":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/2","key":"2","title":"Article 2 — Definitions"},"next":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/4","key":"4","title":"Article 4 — Selection of the auditing 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compliance with all audited obligations and commitments with a reasonable level of assurance.\n\n2. <a id=\"art-3-p-2\"></a>The audit shall cover the period starting immediately after the period covered by the previous audit and ending on a date that allows the auditing organisation to perform the audit within the time frame required by Article 37(1) of Regulation (EU) 2022/2065, including by asserting its assessment pursuant to paragraph 1 based on the evidence collected and audit procedures conducted during that period, and by completing and submitting the audit report pursuant to Article 37(4) of that Regulation to the audited provider.\n\n3. <a id=\"art-3-p-3\"></a>Where no previous audit was performed, the audit shall cover the period starting four months after the notification referred to in Article 33(6), first subparagraph, of Regulation (EU) 2022/2065, and the duration of the audit shall allow for the audit report pursuant to Article 6(1) to be completed at the latest within a year as from the start of the audited period.\n\n**SECTION II — Conditions for the performance of the audit**\n\n","marks":[],"text_hash":"4fc3d046ecb62602e35060602f506560b99f07b56a031bde2d3b2d532ce8b4b3","revision":1}}