Article 37 › 4

Providers of very large online platforms and of very large online search engines shall ensure that the organisations that perform the audits establish an audit report for each audit. That report shall be substantiated, in writing, and shall include at least the following: (a) the name, address and the point of contact of the provider of the very large online platform or of the very large online search engine subject to the audit and the period covered; (b) the name and address of the organisation or organisations performing the audit; (c) a declaration of interests; (d) a description of the specific elements audited, and the methodology applied; (e) a description and a summary of the main findings drawn from the audit; (f) a list of the third parties consulted as part of the audit; (g) an audit opinion on whether the provider of the very large online platform or of the very large online search engine subject to the audit complied with the obligations and with the commitments referred to in paragraph 1, namely ‘positive’, ‘positive with comments’ or ‘negative’; (h) where the audit opinion is not ‘positive’, operational recommendations on specific measures to achieve compliance and the recommended timeframe to achieve compliance.

← 3 · All articles · 5 →

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