Preparing for positive: how VLOP and VLOSE providers can comply with DSA audit obligations

The EU Digital Services Act (the "DSA") imposes a wide range of transparency and online safety obligations on providers of very large online platforms and very large online search engines ("VLOPSEs"), including detailed, independent, annual compliance audits.

Designed to ensure a "continuum of supervision" and enhance VLOPSE transparency and accountability, the DSA's audit process involves potentially onerous obligations for providers before, during and after the annual audit process.

Publicly available audit findings may inform European and national regulators' assessment and enforcement of VLOPSEs' DSA compliance. However, audit reports are prepared by the auditors, not by providers. By the time the auditor has reached a "negative" overall opinion of the provider's compliance, it is too late.

Providers must prepare in advance. Below are some key considerations and practical guidance to help VLOPSE providers' compliance and legal functions establish processes and plan ahead to maximise the likelihood of a "positive" audit outcome.

Originally published by Thomson Reuters © Thomson Reuters.