The EU Digital Services Act: The End Of Auditing?

A look at new legislation from Europe, the EU Digital Services Act, and its possible implications for auditors and YouTube.

Footage is copyright of Auditing Yorkshire – used here under fair dealing:
https://www.youtube.com/watch?v=VPOTbip059g&t=15s

Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a Single Market For Digital Services and amending Directive 2000/31/EC (Digital Services Act) (Text with EEA relevance):
https://eur-lex.europa.eu/eli/reg/2022/2065/oj

Digital Services Act package – EU:
https://digital-strategy.ec.europa.eu/en/policies/digital-services-act-package

European Commission webpage on the EU Digital Services Act:
https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/europe-fit-digital-age/digital-services-act-ensuring-safe-and-accountable-online-environment_en

Draft Online Safety Bill – UK:
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/985033/Draft_Online_Safety_Bill_Bookmarked.pdf

YouTube Terms of Service in the UK:
https://www.youtube.com/static?gl=GB&template=terms

YouTube Terms of Service in Germany:
https://www.youtube.com/static?gl=DE&template=terms#:~:text=If%20you%20are%20based%20in,according%20to%20the%20statutory%20rules.

Article 10 of Schedule 1 to the Human Rights Act 1998:
https://www.legislation.gov.uk/ukpga/1998/42/schedule/1/part/I/chapter/9

Article 11 of Schedule 1 to the Human Rights Act 1998:
https://www.legislation.gov.uk/ukpga/1998/42/schedule/1/part/I/chapter/10

‘Ode To Joy’ from Beethoven’s Ninth Symphony:
https://www.youtube.com/watch?v=Jo_-KoBiBG0

Theme:
“Upbeat” by Ivan Fidrovskiy
Channel: https://www.youtube.com/@ivanfidrovskiy2374
Compilation: https://www.youtube.com/watch?v=89HXwPif-3k&t=0s

Loowi’s Outro:
https://www.youtube.com/watch?v=ebm_HWbBG0A
Channel:
https://www.youtube.com/channel/UCOSemQYWjQpUBDEszZJQrAw