Providers of very large online platforms and very large online search engines should be subject to independent auditing of their compliance with the obligations laid down in this Regulation, as regards in particular content moderation and recommender systems. Independent audits should be carried out by vetted, qualified, independent external auditors that are not affiliated with the provider concerned and have appropriate expertise and qualifications to assess the compliance of algorithms, systems and tools with this Regulation. Such auditors should be selected from a list established by the Digital Services Coordinator of establishment. The independent auditors should be able to access the relevant algorithms, systems, tools and data used by the provider concerned. In performing the audit, independent auditors should respect trade secrets and intellectual property rights and should comply with applicable Union law on the protection of personal data. The independent audit reports should assess the compliance of the service provider with the obligations laid down in this Regulation and should be communicated to the Commission and to the relevant Digital Services Coordinators. The independent audit reports should be published in an appropriately redacted form, so as to protect any confidential information, in particular trade secrets. Providers of very large online platforms and very large online search engines should bear the costs of such audits.