Article 5 — Cooperation and assistance between the audited provider and the auditing organisation

1.At a time agreed with the auditing organisation, and in any event prior to the performance of any audit procedure, the audited provider shall transmit to the selected auditing organisation at least the following information:

2.The audited provider shall grant the auditing organisation, without undue delay, access to all data necessary for the performance of the audit, including personal data, documentation, information on procedures and processes, and to the information technology systems, testing environments, personnel and premises of that provider, and any relevant sub-contractors.

3.The audited provider shall make all necessary resources available and provide the auditing organisation with the assistance and explanations necessary for the auditing organisation to analyse the relevant information and to carry out tests, including where the information requested by the auditing organisation in accordance with Article 37(3) of Regulation (EU) 2022/2065 is held by a third-party contracted by the audited provider.