(3)The conformity assessment procedure described in Module D1 of Annex IV, Part II, of Regulation (EU) 2019/1009 requires notified bodies to carry out periodic audits. For fertilising products containing recovered component materials, the audit frequency is linked to the frequency of the output material sampling as also set out in Annex IV, which results in a high audit density for manufacturers of high tonnages, with up to 48 audits per year. To ensure proportionality of the audit requirement, the frequency of audits should be independent from the sampling frequency, and a general audit frequency of one audit per year should be set out. This will ease the conformity assessment of circular EU fertilising products containing recovered component materials without jeopardising the safety of such materials, as samples would continue to be taken with the same frequency.