The European Commission adopted, on Friday 20 October, a delegated act concerning the rules on independent audits to be carried out to assess the compliance of very large online platforms and very large search engines under the Digital Services Act (DSA) (see EUROPE 13262/9).
The Commission defines, in the adopted delegated act, the steps that the designated services must follow to verify the independence of the auditors and those that the auditors must apply to carry out their controls. Precise models will have to be used by each party, for carrying out the audits by the auditors and for producing the implementation reports by the companies.
The first audits for the 19 services designated under the DSA last April (see EUROPE 13169/8) will have to be carried out by August 2024 at the latest. The reports must then be submitted to the Commission and to the competent authority of the Member State in which they are established. In addition, these reports need to be published no later than three months after completion of the audit implementation report.
To see the delegated act: https://aeur.eu/f/96f (Original version in French by Thomas Mangin)