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In this act Article 4 of 18
Text as of 26 Oct 2026 · Consolidated version of 2 February 2024 · Same wording as today’s text.Today’s text

Article 4 — Selection of the auditing organisation

Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source

4(1)

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.

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4(2)

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:

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4(2)(a)
(a)individually fulfil the requirements laid down in Article 37(3), points (a) and (c), of Regulation (EU) 2022/2065;
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4(2)(b)
(b)jointly fulfil the requirement laid down in Article 37(3), point (b), of Regulation (EU) 2022/2065.
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