European Commission 12 March 2026, Commission Delegated Regulation (EU) 2026/544 of 12 March 2026 supplementing Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to regulatory technical standards specifying the criteria for assessing the appropriateness, adequacy and effectiveness of the systems, resources and procedures of external reviewers, their compliance function, internal policies and procedures, assessment methodologies and information used for reviews, as well as the information and the form and content of applications for recognition of third-country external reviewers

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European Union · · · Cited by 1 · 12-03-2026

Article 1. Criteria for assessing whether external reviewers employ the appropriate, adequate and effective systems, resources and procedures to comply with their obligations under Regulation (EU) 2023/2631
Article 2. Criteria for assessing whether external reviewers monitor and evaluate the adequacy and effectiveness of their systems, resources and procedures
Article 3. Criteria for assessing whether the compliance function has the authority to discharge its responsibilities properly and independently
Article 4. Criteria for assessing whether the compliance function has the necessary resources and expertise
Article 5. Criteria for assessing whether the compliance function has access to all relevant information
Article 6. Criteria for assessing whether the administrative and accounting procedures are sound
Article 7. Criteria for assessing whether the internal control mechanisms are sound
Article 8. Criteria for assessing whether the control and safeguard arrangements for information processing systems are effective
Article 9. Criteria for assessing whether the information used by external reviewers for their reviews is of sufficient quality
Article 10. Criteria for assessing whether the information used by external reviewers for their reviews comes from reliable sources
Article 11. Format to follow for the application for recognition as a third-country external reviewer
Article 12. Entry into force
ANNEX I. DOCUMENT REFERENCES

Official Journal
of the European Union

L series

2026/544

17.6.2026

COMMISSION DELEGATED REGULATION (EU) 2026/544

of 12 March 2026

supplementing Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to regulatory technical standards specifying the criteria for assessing the appropriateness, adequacy and effectiveness of the systems,

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