# Article 6 — Audit report and audit implementation report **Commission Delegated Regulation (EU) 2024/436 · binding · OJ L, 2024/436, 2.2.2024 · dated 20 Oct 2023 [in force]** *In force · Consolidated version of 2 February 2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R0436-20240202)* 1. The audit report referred to in Article 37(4) of Regulation (EU) 2022/2065 shall be established by the auditing organisation, without interference from the audited provider. That audit report shall be drawn up in accordance with the template in Annex I, and shall contain detailed and substantiated conclusions in relation to all elements of the template. 2. Where applicable, the audit implementation report referred to in Article 37(6) of Regulation (EU) 2022/2065 shall be drawn up in accordance with the template in Annex II.