Article 16 Auditing compliance with Article 37 of Regulation (EU) 2022/2065 on independent audit

Compliance with the obligations laid down in Article 37 of Regulation (EU) 2022/2065 and in this Regulation shall be assessed in relation to the audit or audits performed for the yearly period preceding that of the current audit.

In addition to paragraph 1, the audit shall include an assessment of the audited provider’s compliance with Article 37(2) of Regulation (EU) 2022/2065 with respect to the current audit.

Where the previous audit or audits referred to in paragraph 1 were performed by the same auditing organisation as the current audit, or where the auditing organisation carrying out the current audit comprises at least one legal entity which participated in the previous audit, the audit report shall include an explanation of the steps put in place by the auditing organisation to ensure the objectivity of the assessment.