ECG publishes illustrative assurance report for the Digital Services Act (DSA)

The ECG publishes its non-binding illustrative assurance report and accompanying appendices, which together aim to present the results of an audit conducted to assess designated Very Large Online Platforms (VLOPs)/ Very Large Online Search Engines (VLOSEs) compliance with the Digital Services Act (DSA). The report assumes that the audit was carried out in accordance with the EU's delegated regulation governing audits for very large online platforms and search engines, Annex I to the delegated act, and the ISAE 3000 (Revised) standard.

The illustrative independent assurance report provides an overview of the objectives, scope, and methodology employed during the assessment. It presents the findings of the assurance providers, highlighting areas of compliance and any instances of non-compliance that were identified. Where necessary, recommendations for corrective measures are included.

Read the ECG’s illustrative DSA independent assurance report