In this act Article 4 of 18
Article 4 — Selection of the auditing organisation
Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source
4(1)Copy link
1.Prior to selecting an auditing organisation with a view to performing the audit, the audited provider shall check whether the organisation to be selected fulfils the requirements laid down in Article 37(3) of Regulation (EU) 2022/2065.
4(2)Copy link
2.Where the auditing organisation to be selected consists of more than one legal person or intends to have recourse to one or several sub-contractors, the audited provider shall check whether all those legal persons or subcontractors: