By Daniel Holznagel At the end of 2024, the first audit reports under the Digital Services Act were published. Most were produced by Big Four accounting firms. Most were not very ambitious. This post collects impressions from digesting most (not all) of these reports — focusing on five structural shortcomings that severely limit their usefulness: from illegitimate audit gaps to auditors' apparent reluctance to interpret the law or meaningfully assess systemic risks (especially around recomm...
