On October 20, 2023, the European Commission adopted the delegated act on independent audits under the EU’s landmark Digital Services Act (DSA). The delegated act aims to lay down the “rules of engagement” for auditors and platforms subject to these audits, which are one of the essential requirements under the DSA for affected online platforms and search engines. This novel framework presents both opportunities and risks for companies as they navigate these new audit obligations and the broader DSA landscape.
