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

Article 4 Selection of the auditing organisation

1. Prior to selecting an auditing organisation with a view to performing the audit, the audited provider shall check whether the organisation to be selected fulfils the requirements laid down in Article 37(3) of Regulation (EU) 2022/2065.
1. Where the auditing organisation to be selected consists of more than one legal person or intends to have recourse to one or several sub-contractors, the audited provider shall check whether all those legal persons or subcontractors:
  1. individually fulfil the requirements laid down in Article 37(3), points (a) and (c), of Regulation (EU) 2022/2065;
  2. jointly fulfil the requirement laid down in Article 37(3), point (b), of Regulation (EU) 2022/2065.

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