Article 8 — Audit opinion, audit conclusions and recommendations

1.The audit report shall include the audit conclusions that the auditing organisation has reached on the audited provider’s compliance with each of the audited obligations and commitments. The audit conclusions shall be either:

2.Where an audit report includes operational recommendations pursuant to Article 37(4), point (h) of Regulation (EU) 2022/2065, those recommendations and their recommended timeframe shall be specific to each audited obligation or commitment for which the audit conclusion pursuant to paragraph 1 is ‘positive with comments’ or ‘negative’.

3.Where the operational recommendations referred to in paragraph 2 include specific measures to achieve compliance, they shall be formulated in a way that explains the auditing organisation’s assessment of how such measures would affect the materiality threshold by comparison with the audit conclusion for the respective audited obligation or commitment.

4.On the basis of the audit conclusions, the audit report shall include an audit opinion on the audited provider’s compliance with all audited obligations referred to in Article 37(1), point (a), of Regulation (EU) 2022/2065.

5.On the basis of the conclusions of all audited commitments, the audit report shall include an audit opinion or opinions, as applicable, on the audited provider’s compliance with all audited commitments made by the audited provider under each code of conduct and crisis protocol referred to in Article 37(1), point (b), of Regulation (EU) 2022/2065.

6.Audit opinions pursuant to paragraphs 4 and 5 shall be either:

7.Where the auditing organisation assesses that, for a limited period during the period referred to in Article 3(2), the provider has not complied with an audited obligation or commitment, the audit report shall duly document that assessment.

8.Where the auditing organisation cannot issue with a reasonable level of assurance an audit conclusion pursuant to paragraph 1 or an audit opinion pursuant to paragraphs 4 and 5, the audit report shall include an explanation of the circumstances and the reasons why such a level of assurance could not be achieved.