Updated 03/01/2026
Coming into force on 19/01/2026

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Article 8 - Delegated Regulation 2025/2180

Article 8

Criteria for ensuring that outsourcing assessment activities does not materially impair the quality of the internal control of the external reviewer

When ensuring that outsourcing of assessment activities does not materially impair the quality of their internal control, external reviewers shall ensure that the following criteria are fulfilled:

(a)

the expected number and type of assessment activities to be outsourced do not give rise to an over-reliance on the third-party service provider;

(b)

safeguards are in place to manage the risks involved in the outsourcing, including dependency risks for the provision of the outsourced assessment activities;

(c)

arrangements are in place for the continuity of service, including contingency plans and periodic testing of back-up facilities;

(d)

arrangements are in place for the security of data and systems, including any use of cloud technology;

(e)

safeguards are in place to ensure that the external reviewer is capable of monitoring and overseeing the outsourced assessment activities;

(f)

where the third-party service provider is contractually permitted to further outsource the performance of the assessment activities, those activities fulfil the criteria set out in points (a) to (e).