Article 21

printed pages 56 · source locator: Article 21 occurrence 1; printed pages 56

Official source: COM(2026) 502 final — Proposal for a Cloud and AI Development Act

Article 21

Content and quality of audit evidence
     1.   To prepare the audit report and audit opinion, the auditing organisation shall assess
          the compliance of the audited service with the criteria set out in Annex II on the basis
          of the audit evidence listed in Annex III. The Commission is empowered to adopt
          delegated acts in accordance with Article 45 to amend Annex III by laying down the
          necessary evidence needed to assess the audit criteria under Annex II.
     2.   The audit evidence shall be:
          (a)   relevant and sufficient to enable the auditing organisation to prepare an audit
                report and provide an audit opinion; and
          (b)   reliable, according to the auditing organisation’s professional judgment and
                scepticism.

Qualifications

• Text is a faithful source slice; PDF page furniture and form-feed separators are removed.