> For the complete documentation index, see [llms.txt](https://www.mica.wtf/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.mica.wtf/eu-level/q-and-a/commission-dsa-qa-risk-audit-reports.md).

# Commission DSA Q\&A — Risk and audit reports

|                 |                                                                                                                                                                                                                                                                      |
| --------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Authority**   | Commission                                                                                                                                                                                                                                                           |
| **Q\&A ID**     | Commission DSA risk/audit FAQ                                                                                                                                                                                                                                        |
| **Topic**       | Risk assessment, mitigation, audit and audit implementation reports                                                                                                                                                                                                  |
| **Legal basis** | [Article 34](https://www.mica.wtf/rulebooks/dsa/articles/34/), [Article 35](https://www.mica.wtf/rulebooks/dsa/articles/35/), [Article 37](https://www.mica.wtf/rulebooks/dsa/articles/37/) and [Article 42(4)](https://www.mica.wtf/rulebooks/dsa/articles/42/) DSA |
| **Status**      | Final Q\&A                                                                                                                                                                                                                                                           |
| **Published**   | 18 February 2026                                                                                                                                                                                                                                                     |
| **Source**      | [Commission FAQ](https://digital-strategy.ec.europa.eu/en/faqs/qa-risk-assessment-reports-audit-reports-and-audit-implementation-reports-under-dsa)                                                                                                                  |

## Question

How does the Commission Q\&A describe publication of DSA risk assessment, mitigation, audit and audit implementation reports?

## Final answer

The Commission Q\&A states that providers of VLOPs and VLOSEs must publish, on an annual basis, reports on their risk assessments, the mitigation measures put in place, audit reports and audit implementation reports. Those reports are transmitted to the Commission and the Digital Services Coordinator of establishment during the relevant risk-assessment cycle.

The Q\&A explains that publication should take place no later than three months after the provider receives the yearly compliance audit report. It also addresses publication of ad hoc risk assessments, public versions of reports, confidentiality redactions, the need to explain removed information to the Commission and the Digital Services Coordinator of establishment, and the obligation to publish in a public, easily accessible and machine-readable format.

## Related

* [DSA Article 34](https://www.mica.wtf/rulebooks/dsa/articles/34/) — risk assessment.
* [DSA Article 35](https://www.mica.wtf/rulebooks/dsa/articles/35/) — mitigation of risks.
* [DSA Article 37](https://www.mica.wtf/rulebooks/dsa/articles/37/) — independent audit.
* [DSA Article 42](https://www.mica.wtf/rulebooks/dsa/articles/42/) — transparency reporting obligations.


---

# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.

## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter:

```
GET https://www.mica.wtf/eu-level/q-and-a/commission-dsa-qa-risk-audit-reports.md?ask=<question>&goal=<endgoal>
```

`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal.

The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.