Article 23

printed pages 57 · source locator: Article 23 occurrence 1; printed pages 57

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

Article 23

Transparency obligations
     1.   On becoming aware of any information or any material change in circumstances that
          may affect the audit report and the ‘positive’ opinion under Article 20 or the
          recognition under Article 17, the recognised cloud computing service provider shall,
          as soon as possible, notify the auditing organisation and the national competent
          authority of establishment.
     2.   On the basis of the notification under paragraph 1, the auditing organisation shall
          assess whether the audit report or the audit opinion need to be amended or revoked.
          Where the auditing organisation amends or revokes the audit report or the audit
          opinion, it shall, as soon as possible, notify the national competent authority of
          establishment.
     3.   On the basis of the notification referred to in paragraph 1 or 2, the national
          competent authority of establishment shall assess whether its recognition needs to be
          amended or revoked. Where the national competent authority of establishment
          amends or revokes it recognition of the cloud computing service, it shall, as soon as
          possible, notify the national competent authorities of the other Member States and
          the Commission.

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