Selection of the auditing organisation
Article 4
1. Prior to selecting an auditing organisation with a view to performing the audit, the audited provider shall check whether the organisation to be selected fulfils the requirements laid down in Article 37(3) of Regulation (EU) 2022/2065. 2. Where the auditing organisation to be selected consists of more than one legal person or intends to have recourse to one or several sub-contractors, the audited provider shall check whether all those legal persons or subcontractors: (a) individually fulfil the requirements laid down in Article 37(3), points (a) and (c), of Regulation (EU) 2022/2065; (b) jointly fulfil the requirement laid down in Article 37(3), point (b), of Regulation (EU) 2022/2065.