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In case that the audit includes a linked third party participation, the main beneficiary must be informed via an info letter. In this scenario, an additional task will appear between the DAR documents upload button task and the Reject back to EU / Send DAR to auditee action buttons:

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. Click Upload to add the Info Letter.

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When the DAR is ready, click on Send DAR to auditee for the audited firm organisation to provide observations on the DAR. 

The audited firm auditee has 30 days to provide observations to the DAR. If no action is taken by the auditee audited organisation by the deadline, you will receive a PNS notifying you about it. 


At this moment, you can decide to either send the DAR back to the audited firm organisation by clicking on Go back to Auditee, or move on to the preparation of the final DAR (step 4) by clicking on Proceed to DAR to EU.