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In this act Article 6 of 18
Text as of 26 Oct 2026 · Consolidated version of 2 February 2024 · Same wording as today’s text.Today’s text

Article 6 — Audit report and audit implementation report

Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source

6(1)

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.

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6(2)

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.

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