DSA Article 37: Obligations, Deadlines & Penalties

Providers of very large online platforms and very large online search engines shall be subject to independent audits at their own expense and at least once a year to assess compliance with Chapter III obligations and commitments. Regulation (EU) 2022/2065, Article 37, Article 37

Providers of very large online platforms and very large online search engines shall afford audit organisations the cooperation and assistance necessary to conduct audits effectively, including access to data and premises and answering questions. Regulation (EU) 2022/2065, Article 37, Article 37

Providers of very large online platforms and very large online search engines shall refrain from hampering, unduly influencing or undermining the performance of the audit. Regulation (EU) 2022/2065, Article 37, Article 37

Audit organisations shall ensure an adequate level of confidentiality and professional secrecy regarding information obtained from providers and third parties during audits. Regulation (EU) 2022/2065, Article 37, Article 37

Audit reports and audit implementation reports shall be accompanied by versions that do not contain confidential information where necessary for transparency reporting pursuant to Article 42(4). Regulation (EU) 2022/2065, Article 37, Article 37

Organisations performing audits must be independent from the provider and have no conflicts of interest, including not providing non-audit services in the 12 months before or after the audit. Regulation (EU) 2022/2065, Article 37, Article 37

Organisations performing audits must not have provided auditing services to the same provider for longer than 10 consecutive years. Regulation (EU) 2022/2065, Article 37, Article 37

Organisations performing audits must not perform the audit in return for fees contingent on the result of the audit. Regulation (EU) 2022/2065, Article 37, Article 37

Organisations performing audits must have proven expertise in risk management, technical competence, and capabilities. Regulation (EU) 2022/2065, Article 37, Article 37

Organisations performing audits must have proven objectivity and professional ethics based on adherence to codes of practice or appropriate standards. Regulation (EU) 2022/2065, Article 37, Article 37

Providers of very large online platforms and very large online search engines shall ensure that audit organisations establish a substantiated written audit report for each audit containing specific required elements. Regulation (EU) 2022/2065, Article 37, Article 37

If an audit organisation is unable to audit certain elements or express an opinion, the audit report shall include an explanation of the circumstances and reasons. Regulation (EU) 2022/2065, Article 37, Article 37

Providers of very large online platforms or very large online search engines receiving a non-positive audit report shall take due account of operational recommendations to implement necessary measures. Regulation (EU) 2022/2065, Article 37, Article 37

Providers of very large online platforms or very large online search engines shall adopt an audit implementation report setting out measures taken within one month from receiving recommendations. Regulation (EU) 2022/2065, Article 37, Article 37

Where providers do not implement operational recommendations, they shall justify the reasons in the audit implementation report and set out alternative measures taken. Regulation (EU) 2022/2065, Article 37, Article 37