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Delegated Regulation (EU) 2024/436 · binding · OJ L, 2024/436, 2.2.2024 · dated 20 Oct 2023 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"delegated_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2023-10-20","published_on":"2024-02-02","entry_into_force":"2024-02-22","locators":{"document_date":"CELLAR 32024R0436 work_date_document","published_on":"CELLAR 32024R0436 official-journal-act_date_publication","entry_into_force":"CELLAR 32024R0436 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms","path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms","name":"Commission Delegated Regulation (EU) 2024/436","number":"2024/436","celex":"32024R0436","title_official":"COMMISSION DELEGATED REGULATION (EU) 2024/436 of 20 October 2023 supplementing Regulation (EU) 2022/2065 of the European Parliament and of the Council, by laying down rules on the performance of audits for very large online platforms and very large online search engines","document_date":"2023-10-20"},"position":{"kind":"article","key":"7","index":7,"articles":18,"annexes":2},"prev":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/6","key":"6","title":"Article 6 — Audit report and audit implementation report"},"next":{"path":"/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/articles/8","key":"8","title":"Article 8 — Audit opinion, audit conclusions and recommendations"},"act_anchor":"#art-7"}},"provenance":{"official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02024R0436-20240202","check":{"result":"matched","checked_at":"2026-10-26","against":"EUR-Lex"},"repo_path":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms.md","unit_text_sha256":"ffd7d3124bdbe456c747f28111f36e08a00247041bcf4a2ada7dd6f3ed7562bc","note":"the unit is a byte-exact part of the act page, whose check record covers it"},"unit":{"locator":"spaces/dsa/level-2/delegated-acts/2024-436-performance-of-audits-for-very-large-online-platforms/art-7","kind":"article","key":"7","heading":"Article 7 — Procedures for the preparations for the audit","text":"## <a id=\"art-7\"></a>Article 7 — Procedures for the preparations for the audit\n\n1. <a id=\"art-7-p-1\"></a>The audited provider and the auditing organisation shall conclude a written agreement setting out:\n\n    <a id=\"art-7-p-1-a\"></a>**(a)** the exhaustive list of audited obligations and commitments;\n\n    <a id=\"art-7-p-1-b\"></a>**(b)** the responsibilities of the audit organisation, including, where applicable, detailed for each legal person constituting the auditing organisation, and the parties empowered to sign the audit report;\n\n    <a id=\"art-7-p-1-c\"></a>**(c)** the procedures and contact points made available by the audited provider for the auditing organisation to request access to data referred to in Article 5(2);\n\n    <a id=\"art-7-p-1-d\"></a>**(d)** the timeframe for the audit, including the start and end date of the audit procedures and the completion of the audit report;\n\n    <a id=\"art-7-p-1-e\"></a>**(e)** a procedure on how disputes between the audited provider and the auditing organisation arising from the performance of the audit shall be resolved.\n\n2. <a id=\"art-7-p-2\"></a>The agreement referred to in paragraph 1, as well as any other agreements or engagements letters between the auditing organisation and the audited provider related to the performance of the audit, shall be annexed to the audit report.\n\n3. <a id=\"art-7-p-3\"></a>Where changes are made to the agreement referred to in paragraph 1 during the performance of the audit, they shall be made explicit in the audit report.\n\n","marks":[],"text_hash":"ffd7d3124bdbe456c747f28111f36e08a00247041bcf4a2ada7dd6f3ed7562bc","revision":1}}