Article 37 › 3

Audits performed pursuant to paragraph 1 shall be performed by organisations which: (a) are independent from, and do not have any conflicts of interest with, the provider of very large online platforms or of very large online search engines concerned and any legal person connected to that provider; in particular: (i) have not provided non-audit services related to the matters audited to the provider of very large online platform or of very large online search engine concerned and to any legal person connected to that provider in the 12 months’ period before the beginning of the audit and have committed to not providing them with such services in the 12 months’ period after the completion of the audit; (ii) have not provided auditing services pursuant to this Article to the provider of very large online platform or of very large online search engine concerned and any legal person connected to that provider during a period longer than 10 consecutive years; (iii) are not performing the audit in return for fees which are contingent on the result of the audit; (b) have proven expertise in the area of risk management, technical competence and capabilities; (c) have proven objectivity and professional ethics, based in particular on adherence to codes of practice or appropriate standards.

← 2 · All articles · 4 →

Source: EUR-Lex CELLAR · retrieved 2026-08-26