On 6 May 2023, the European Commission released a draft outlining the procedures for conducting audits under the Digital Services Act (DSA). These rules specifically pertain to the 17 Very Large Online Platforms (VLOPs) and 2 Very Large Online Search Engines (VLOSEs) designated by the Commission on 25 April 2023, including Facebook, LinkedIn, Twitter, Bing and Google search.

Drafted under Article 37 of the DSA, this piece of delegated regulation seeks to enhance the transparency and public accountability of large platforms and search engines through annual independent audits. The draft provides a framework to guide VLOPs, VLOSEs (Audited Providers) and Auditors (Auditing Organisations) on the methodologies, procedural steps and reporting templates that must be implemented for these audits.