Source: OJ L, 2024/436, 2.2.2024 · Consolidated textCurrent language: EN
- Digital services act
Delegated acts
- Performance of independent audits
Article 6 Audit report and audit implementation report
The audit report referred to in Article 37(4) of Regulation (EU) 2022/2065 shall be established by the auditing organisation, without interference from the audited provider. That audit report shall be drawn up in accordance with the template in Annex I, and shall contain detailed and substantiated conclusions in relation to all elements of the template.
Where applicable, the audit implementation report referred to in Article 37(6) of Regulation (EU) 2022/2065 shall be drawn up in accordance with the template in Annex II.
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Definition
recipient of the service
Definition
auditing organisation
Definition
information society service
Definition
audited provider
Definition
intermediary service
- a ‘mere conduit’ service, consisting of the transmission in a communication network of information provided by a recipient of the service, or the provision of access to a communication network;
- a ‘caching’ service, consisting of the transmission in a communication network of information provided by a recipient of the service, involving the automatic, intermediate and temporary storage of that information, performed for the sole purpose of making more efficient the information's onward transmission to other recipients upon their request;
- a ‘hosting’ service, consisting of the storage of information provided by, and at the request of, a recipient of the service;
Definition
online platform
Definition
online search engine
Definition
audited service