Source: OJ L, 2024/436, 2.2.2024 · Consolidated text

Article 1 Subject matter

This Regulation lays down rules on the performance of audits pursuant to Article 37 of Regulation (EU) 2022/2065, as regards:

the procedural steps for ensuring that the auditing organisation to be selected fulfils the conditions laid down in Article 37(3) of Regulation (EU) 2022/2065;
the procedural steps for cooperation and assistance by the audited provider in the performance of audits, including accessing relevant information with a view to obtaining audit evidence;
the definition and selection of auditing methodologies;
the templates for the audit report and the audit implementation report.

Table of contents

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