News
09 Oct 2023

ECG response to the EC call for feedback on the Digital Markets Act template for the description of consumer profiling techniques and audit of such reports

The ECG has provided feedback on the EC’s draft template for the description of consumer profiling techniques and audit of such reports that designated gatekeepers will have to submit annually under Article 15 of the Digital Markets Act (‘DMA’). In the feedback, the ECG included a summary of the potential audit considerations and suggestions for the EC to consider:

(1) Section 4 could refer to ISAE 3000 (Revised), or equivalent, as an example of a standard that could be applied by the gatekeeper’s independent auditor; this section could include the disclosure of the framework used by the auditor;

(2) Section 5 could include language that clarifies that where the disclosure of profiling techniques consist of describing mechanisms, processes, or controls, the audit conclusions are based solely upon obtaining sufficient and appropriate evidence;

(3) Section 3.1 (a) could require only the disclosure of the individual responsible for the issuance of the audit opinion and reported conclusion(s); and

(4) Section 4.2 could include language that clarifies the audit evidence obtained and related procedures are intended to support an audit conclusion as of one point in time.

Read the ECG response