Delegated Regulation on independent audits of VLOPs and VLOSEs

Commission Delegated Regulation 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

The Delegated Regulation supplements DSA by laying down the necessary rules for the performance of audits under Article DSA 37 in particular on the procedural steps, auditing methodologies and reporting templates for the audits performed. It provides a framework to guide providers of VLOPs and VLOSEs and auditing organisations in the preparation and issuance of audit reports and audit implementation reports.