https://www.avient.com/sites/default/files/2022-08/Schedule 2 a_b_c - SCCs_0.pdf
The data exporter may choose to conduct the audit by itself or mandate an independent
auditor.
The data importer may not invoke the conduct of a sub-processor to avoid its own liability.
The data importer may not invoke the conduct of a sub-processor to avoid its own liability.