On 20 October 2023, the European Commission published its final version of the Delegated Regulation on conducting Independent Audits.

Pursuant to Article 37 (1) of the Digital Services Act (DSA), these rules seek to provide guidance to designated Very large Online Platforms (VLOPs) and Search Engines (VLOSEs) (Audited Providers) and external auditors (Auditing Organisations) on how such audits will be conducted.