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

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Article 9 - Delegated Regulation 2025/2180

Article 9

Criteria for ensuring that outsourcing assessment activities does not materially impair ESMA’s ability to supervise compliance of external reviewers

When ensuring that outsourcing does not materially impair ESMA’s ability to supervise external reviewers’ compliance with Regulation (EU) 2023/2631, external reviewers shall ensure that the following criteria are fulfilled:

(a)

an appropriate level of documentation and recordkeeping of all the names and positions of the persons responsible for approving and monitoring the outsourcing is maintained;

(b)

the third-party service provider is capable of providing the external reviewer with all the necessary information concerning outsourced assessment activities required by the external reviewer to demonstrate the external reviewer’s compliance with Regulation (EU) 2023/2631;

(c)

where assessment activities are outsourced to a third-country third-party service provider, the external reviewer and the third-party service provider have in place procedures ensuring the management of risks arising from the following:

(i)

diverging regulatory requirements or legal systems;

(ii)

absence or untimely execution of exit strategies in the event of service interruptions or failures;

(iii)

information and data security incidents;

(iv)

breach of confidential information;

(v)

lack of prompt access for ESMA and the external reviewer to the third-party records, including where those records are maintained in third-country jurisdictions.