Third-party audit obligations
Article 6
1
Union importers of minerals or metals shall carry out audits via an independent third party (‘third-party audit’).
That third-party audit shall:
a
include in its scope all of the Union importer's activities, processes and systems used to implement supply chain due diligence regarding minerals or metals, including the Union importer's management system, risk management, and disclosure of information in accordance with Articles 4, 5 and 7 respectively;
b
have as its objective the determination of conformity of the Union importer's supply chain due diligence practices with Articles 4, 5 and 7;
c
make recommendations to the Union importer on how to improve its supply chain due diligence practices; and
d
respect the audit principles of independence, competence and accountability, as set out in the OECD Due Diligence Guidance.
2
Union importers of metals shall be exempted from the obligation to carry out third-party audits pursuant to paragraph 1 provided they make available substantive evidence, including third-party audit reports, demonstrating that all smelters and refiners in their supply chain comply with this Regulation.
The requirement of substantive evidence shall be deemed to be fulfilled where Union importers of metals demonstrate that they are sourcing exclusively from smelters and refiners listed by the Commission pursuant to Article 9.