Digital Services Act: Delegated Regulation on independent audits now available for public feedback

Today, the Commission has launched a consultation on draft rules on how independent audits should be conducted under the Digital Services Act (DSA) for Very Large Online Platforms (VLOPs) and Very Large Online Search Engines (VLOSEs). The consultation will run until 2 June. After gathering public feedback, the Commission intends to adopt the rules before the end of the year.

Independent audits are essential to help the Commission to assess compliance with all obligations under the DSA. Rigorous independent audits are an important accountability tool for the DSA and reflect best practices in many other regulated sectors, such as in financial services.

The draft act for consultation provides the main principles that auditors should apply when selecting auditing methodologies and procedures and provides further specifications for auditing VLOPs’ and VLOSEs’ compliance with risk management and crisis response obligations. It includes templates for the audit report and audit implementation reports that will be made public and submitted to the Commission and Digital Services Coordinator in the country of establishment of the VLOP or VLOSE.

The audit report should present a clear, independent audit opinion as regards the compliance of the VLOPs and VLOSEs with the DSA. The first audit reports are due at the latest one year after the DSA obligations start to apply for designated VLOPs and VLOSEs.