Article 37 › 5 DSA — REGULATION (EU) 2022/2065 OF THE EUROPEAN PARLIAMENT AND OF…

Article 37 › 5

DSA

REGULATION (EU) 2022/2065 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 October 2022 on a Single Market For Digital Services and amending Directive 2000/31/EC (Digital Services Act) (Text with EEA relevance) · European Union

Where the organisation performing the audit was unable to audit certain specific elements or to express an audit opinion based on its investigations, the audit report shall include an explanation of the circumstances and the reasons why those elements could not be audited.

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