The special audit relates specifically to Volkswagen AG, AUDI AG and Volkswagen Group of America (including Volkswagen Group of America Chattanooga Operations, LLC). Volkswagen, Audi and Volkswagen Group of America are being audited separately across the three years and thereafter each receives its own report. Following Volkswagen and Audi, Volkswagen Group of America has now also published its report for 2018.
The agreements with the US authorities require Volkswagen to retain an independent third party to conduct an audit of the environmental management system (EMS) for the product development processes for vehicles to be certified for sale in the US. This audit is to be conducted for 2017, 2018 and 2019. All special audits are being conducted by an independent third party, Bureau Veritas, one of the leading companies globally for auditing and certification.
The three reports have been published in German and English on the site provided for this at: https://www.vwcourtsettlement.com/en/2-0-models/ and can be found under: Court Documents, Forms & Notices à “Reports Submitted Pursuant to the Third Partial Consent Decrees”.