Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council Text with EEA relevance
(1) "detection risk" means the risk that the verifier does not detect a material misstatement; (2) "accreditation" means attestation by a national accreditation body that a verifier meets the requirements set by harmonised standards, within the meaning of point 9 of Article 2 of Regulation (EC) No 765/2008, and requirements set out in this Regulation to carry out the verification of an operator’s or aircraft operator’s report pursuant to this Regulation; (3) "verifier" means a legal person or another legal entity carrying out verification activities pursuant to this Regulation and accredited by a national accreditation body pursuant to Regulation (EC) No 765/2008 and this Regulation or a natural person otherwise authorised, without prejudice to Article 5(2) of that Regulation, at the time a verification report is issued; (4) "verification" means the activities carried out by a verifier to issue a verification report pursuant to this Regulation; (5) "material misstatement" means a misstatement that, in the opinion of the verifier, individually or when aggregated with other misstatements, exceeds the materiality level or could affect the treatment of the operator’s or aircraft operator’s report by the competent authority; (6) "operator’s or aircraft operator’s report" means the annual emission report to be submitted by the operator or aircraft operator pursuant to Article 14(3) of Directive 2003/87/EC or the tonne-kilometre report to be submitted by the aircraft operator for the purposes of applying for the allocation of allowances pursuant to Articles 3e and 3f of that Directive; (7) "scope of accreditation" means activities referred to in Annex I for which accreditation is sought or has been granted; (8) "competence" means the ability to apply knowledge and skills to carry out an activity; (9) "materiality level" means the quantitative threshold or cut-off point above which misstatements, individually or when aggregated with other misstatements, are considered material by the verifier; (10) "control system" means the operator’s or aircraft operator’s risk assessment and entire set of control activities, including the continuous management thereof, that an operator or aircraft operator has established, documented, implemented and maintained pursuant to Article 58 of Regulation (EU) No 601/2012; (11) "control activities" means any acts carried out or measures implemented by the operator or aircraft operator to mitigate inherent risks; (12) "non-conformity" means one of the following: (a) for the purposes of verifying an operator’s emission report, any act or omission of an act by the operator that is contrary to the greenhouse gas emissions permit and the requirements in the monitoring plan approved by the competent authority; (b) for the purposes of verifying an aircraft operator’s emission or tonne-kilometre report, any act or omission of an act by the aircraft operator that is contrary to the requirements in the monitoring plan approved by the competent authority; (c) for the purposes of accreditation pursuant to Chapter IV, any act or omission of an act by the verifier that is contrary to the requirements of this Regulation;
(13) "site" means, for the purposes of verifying the emission or tonne-kilometre report of an aircraft operator, the locations where the monitoring process is defined and managed, including the locations where relevant data and information are controlled and stored; (14) "control environment" means the environment in which the internal control system functions and the overall actions of an operator’s or aircraft operator’s management to ensure awareness of this internal control system; (15) "inherent risk" means the susceptibility of a parameter in the operator’s or aircraft operator’s report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related control activities; (16) "control risk" means the susceptibility of a parameter in the operator’s or aircraft operator’s report to misstatements that could be material, individually or when aggregated with other misstatements, and that will not be prevented or detected and corrected on a timely basis by the control system; (17) "verification risk" means the risk, being a function of inherent risk, control risk and detection risk, that the verifier expresses an inappropriate verification opinion when the operator’s or aircraft operator’s report is not free of material misstatements; (18) "reasonable assurance" means a high but not absolute level of assurance, expressed positively in the verification opinion, as to whether the operator’s or aircraft operator’s report subject to verification is free from material misstatement; (19) "analytical procedures" means the analysis of fluctuations and trends in the data including an analysis of the relationships that are inconsistent with other relevant information or that deviate from predicted amounts; (20) "internal verification documentation" means all internal documentation that a verifier has compiled to record all documentary evidence and justification of activities that are carried out for the verification of an operator’s or aircraft operator’s report; (21) "EU ETS lead auditor" means an EU ETS auditor in charge of directing and supervising the verification team, who is responsible for performing and reporting on the verification of an operator’s or aircraft operator’s report; (22) "EU ETS auditor" means an individual member of a verification team responsible for conducting a verification of an operator’s or aircraft operator’s report other than the EU ETS lead auditor; (23) "technical expert" means a person who provides detailed knowledge and expertise on a specific subject matter needed for the performance of verification activities for the purposes of Chapter III and for the performance of accreditation activities for the purposes of Chapter V; (24) "level of assurance" means the degree of assurance the verifier provides on the verification report based on the objective to reduce the verification risk according to the circumstances of the verification engagement; (25) "assessor" means a person assigned by a national accreditation body to perform individually or as part of an assessment team an assessment of a verifier pursuant to this Regulation; (26) "lead assessor" means an assessor who is given the overall responsibility for the assessment of a verifier pursuant to this Regulation; (27) "misstatement" means an omission, misrepresentation or error in the operator’s or aircraft operator’s reported data, not considering the uncertainty permissible pursuant to Article 12(1)(a) of Regulation (EU) No 601/2012.
(a) the operator’s or aircraft operator’s report is complete and meets the requirements laid down in Annex X of Regulation (EU) No 601/2012; (b) the operator or aircraft operator has acted in compliance with the requirements of the greenhouse gas emissions permit and the monitoring plan approved by the competent authority, where the verification of an operator’s emission report is concerned, and with the requirements of the monitoring plan approved by the competent authority, where the verification of an aircraft operator’s emission or tonne-kilometre report is concerned; (c) the data in the operator’s or aircraft operator’s report are free from material misstatements; (d) information can be provided in support of the operator’s or aircraft operator’s data flow activities, control system and associated procedures to improve the performance of their monitoring and reporting.
(a) evaluate the risks involved to undertake the verification of the operator’s or aircraft operator’s report in accordance with this Regulation; (b) undertake a review of the information supplied by the operator or aircraft operator to determine the scope of the verification; (c) assess whether the engagement falls within the scope of its accreditation; (d) assess whether it has the competence, personnel and resources required to select a verification team capable of dealing with the complexity of the installation or the aircraft operator’s activities and fleet as well as whether it is capable of successfully completing the verification activities within the timeframe required; (e) assess whether it is capable of ensuring that the potential verification team at its disposal holds all the competence, and persons required to carry out verification activities for that specific operator or aircraft operator; (f) determine, for each verification engagement requested, the time allocation needed to properly carry out the verification.
(a) the complexity of the installation or the aircraft operator’s activities and fleet; (b) the level of information and the complexity of the monitoring plan approved by the competent authority; (c) the required materiality level; (d) the complexity and completeness of the data flow activities and the control system of the operator or aircraft operator; (e) the location of information and data related to greenhouse gas emissions or tonne-kilometre data.
(a) during the verification where the data flow activities, control activities or logistics of the operator or aircraft operator seem to be more complex than initially anticipated; (b) where misstatements, non-conformities, insufficient data or errors in the data sets are identified by the verifier during the verification.
(a) the operator’s greenhouse gas emissions permit when this concerns the verification of an operator’s emission report; (b) the latest version of the operator’s or aircraft operator’s monitoring plan as well as any other relevant versions of the monitoring plan approved by the competent authority, including evidence of the approval; (c) a description of the operator’s or aircraft operator’s data flow activities; (d) the operator’s or aircraft operator’s risk assessment referred to in Article 58(2)(a) of Regulation (EU) No 601/2012, and an outline of the overall control system; (e) the procedures mentioned in the monitoring plan as approved by the competent authority, including procedures for data flow activities and control activities; (f) the operator’s or aircraft operator’s annual emission or tonne-kilometre report, as appropriate; (g) where applicable, the operator’s sampling plan referred to in Article 33 of Regulation (EU) No 601/2012 as approved by the competent authority; (h) where the monitoring plan was modified during the reporting period, a record of all those modifications in accordance with Article 16(3) of Regulation (EU) No 601/2012; (i) where applicable, the report referred to in Article 69(4) of Regulation (EU) No 601/2012; (j) the verification report from the previous year if the verifier did not carry out the verification for that particular operator or aircraft operator the previous year; (k) all relevant correspondence with the competent authority, in particular information related to the notification of modifications of the monitoring plan; (l) information on databases and data sources used for monitoring and reporting purposes, including those from Eurocontrol; (m) where the verification concerns the emission report of an installation carrying out the geological storage of greenhouse gases in a storage site permitted under Directive 2009/31/EC, the monitoring plan required by that Directive and the reports required by Article 14 of that Directive, covering at least the reporting period of the emissions report to be verified; (n) where applicable, the approval of the competent authority for not carrying out site visits for installations pursuant to Article 31(1); (o) any other relevant information necessary for the planning and carrying out of the verification.
(a) the information referred to in Article 10(1); (b) the required materiality level; (c) where the verifier is carrying out the verification for the same operator or aircraft operator, the information obtained from the verification in previous years.
(a) for the purposes of the verification of the operator’s emission report, the category of the installation referred to in Article 19 of Regulation (EU) No 601/2012 and the activities carried out at that installation; (b) for the purposes of the verification of the aircraft operator’s emission or tonne- kilometre report, the size and nature of the aircraft operator, the distribution of information in different locations as well as the number and type of flights; (c) the monitoring plan approved by the competent authority as well as the specifics of the monitoring methodology laid down in that monitoring plan; (d) the nature, scale and complexity of emission sources and source streams as well as the equipment and processes that have resulted in emissions or tonne-kilometre data, including the measurement equipment described in the monitoring plan, the origin and application of calculation factors and other primary data sources; (e) the data flow activities, the control system and the control environment.
(a) whether the monitoring plan presented to it is the most recent version approved by the competent authority; (b) whether there have been any modifications of the monitoring plan during the reporting period; (c) whether those modifications have been notified to the competent authority pursuant to Article 15(1) or Article 23 of Regulation (EU) No 601/2012 or approved by the competent authority in accordance with Article 15(2) of that Regulation.
(a) the inherent risks; (b) the control activities; (c) where control activities referred to in point (b) have been implemented, the control risks concerning the effectiveness of these control activities.
(a) the findings from the strategic analysis referred to in Article 11(1); (b) the information referred to in Article 10(1) and Article 11(2)(c); (c) the materiality level referred to in Article 11(2)(b).
(a) a verification programme describing the nature and scope of the verification activities as well as the time and manner in which these activities are to be carried out; (b) a test plan setting out the scope and methods of testing the control activities as well as the procedures for control activities; (c) a data sampling plan setting out the scope and methods of data sampling related to data points underlying the aggregated emissions in the operator or aircraft operator’s emission report or the aggregated tonne-kilometre data in the aircraft operator’s tonne-kilometre report.
(a) the inherent risks; (b) the control environment; (c) the relevant control activities; (d) the requirement to deliver a verification opinion with reasonable assurance.
(a) the inherent risks and control risks; (b) the results of the analytical procedures; (c) the requirement to deliver a verification opinion with reasonable assurance; (d) the materiality level; (e) the materiality of the contribution of an individual data element to the overall data set.
(a) the data flow activities and the systems used in the data flow, including information technology systems; (b) whether the control activities of the operator or aircraft operator are appropriately documented, implemented, maintained and effective to mitigate the inherent risks; (c) whether the procedures listed in the monitoring plan are effective to mitigate the inherent risks and control risks and whether the procedures are implemented, sufficiently documented and properly maintained.
(a) assess the plausibility of fluctuations and trends over time or between comparable items; (b) identify immediate outliers, unexpected data and data gaps.
(a) preliminary analytical procedures on aggregated data before carrying out the activities referred to in Article 14 in order to understand the nature, complexity and relevance of the reported data; (b) substantive analytical procedures on the aggregated data and the data points underlying these data for the purposes of identifying potential structural errors and immediate outliers; (c) final analytical procedures on the aggregated data to ensure that all errors identified during the verification process have been resolved correctly.
(a) for the purposes of verifying an operator’s emission report, the boundaries of an installation; (b) for the purposes of verifying an operator’s emission report, the completeness of source streams and emission sources as described in the monitoring plan approved by the competent authority; (c) for the purposes of verifying an aircraft operator’s emission report and tonne-kilometre report, the completeness of flights falling within an aviation activity listed in Annex I of Directive 2003/87/EC for which the aircraft operator is responsible as well as the completeness of emission data and tonne-kilometre data respectively; (d) for the purposes of verifying an aircraft operator’s emission report and tonne-kilometre report, the consistency between reported data and mass and balance documentation; (e) for the purposes of verifying an aircraft operator’s emission report, the consistency between aggregated fuel consumption and data on fuel purchased or otherwise supplied to the aircraft performing the aviation activity; (f) the consistency of the aggregated reported data in an operator’s or aircraft operator’s report with primary source data; (g) where a measurement based methodology referred to in Article 21(1) of Regulation (EU) No 601/2012 is applied by an operator, the measured values using the results of the calculations performed by the operator in accordance with Article 46 of that Regulation; (h) the reliability and accuracy of the data.
(a) whether an assessment and quantification of the uncertainty has been carried out by the operator demonstrating that the required overall uncertainty threshold for the annual level of greenhouse gas emissions pursuant to point (c) of Article 22 of that Regulation has been met; (b) the validity of the information used for the assessment and quantification of the uncertainty; (c) whether the overall approach used for the assessment and the quantification of the uncertainty is in accordance with point (b) of Article 22 of that Regulation; (d) whether evidence is provided that the conditions for the monitoring methodology referred to in point (a) of Article 22 of that Regulation have been met.
(a) category A installations referred to in Article 19(2)(a) of Regulation (EU) No 601/2012 and category B installations referred to in Article 19(2)(b) of that Regulation; (b) aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO 2 .
(a) category C installations referred to in Article 19(2)(c) of Regulation (EU) No 601/2012; (b) aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO 2 .
(a) check the final data from the operator or aircraft operator, including data that have been adjusted based upon information obtained during the verification; (b) review the operator’s or aircraft operator’s reasons for any differences between the final data and data previously provided; (c) review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority, including the procedures described in that plan, has been implemented correctly; (d) assess whether the verification risk is at an acceptably low level to obtain reasonable assurance; (e) ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements; (f) ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.
(a) the results of the verification activities performed; (b) the strategic analysis, risk analysis and verification plan; (c) sufficient information to support the verification opinion including justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions or tonne-kilometre data.
(a) the report is verified as satisfactory; (b) the operator’s or aircraft operator’s report contains material misstatements that were not corrected before issuing the verification report; (c) the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements; (d) non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.
(a) the name of the operator or aircraft operator that was subject to verification; (b) the objectives of the verification; (c) the scope of the verification; (d) a reference to the operator’s or aircraft operator’s report that has been verified; (e) the criteria used to verify the operator’s or aircraft operator’s report, including the permit, where applicable, and versions of the monitoring plan approved by the competent authority as well as the period of validity for each monitoring plan; (f) aggregated emissions or tonne-kilometres per activity referred to in Annex I of Directive 2003/87/EC and per installation or aircraft operator; (g) the reporting period subject to verification; (h) the responsibilities of the operator or aircraft operator, the competent authority and the verifier; (i) the verification opinion statement; (j) a description of any identified misstatements and non-conformities that were not corrected before the issuance of the verification report; (k) the dates on which site visits were carried out and by whom; (l) information on whether any site visits were waived as well as the reasons for waiving these site visits; (m) any issues of non-compliance with Regulation (EU) No 601/2012, which have become apparent during the verification; (n) where approval by the competent authority cannot be obtained in time for the method used to complete the data gap pursuant to the last subparagraph of Article 18(1), a confirmation whether the method used is conservative and whether it does or does not lead to material misstatements; (o) where the verifier has observed changes to the capacity, activity level and operation of the installation, which might have an impact on the installation’s allocation of emission allowances and which have not been reported to the competent authority by 31 December of the reporting period in accordance with Article 24(1) of Decision 2011/278/EU, a description of those changes and related remarks; (p) where applicable, recommendations for improvements; (q) the names of the EU ETS lead auditor, the independent reviewer and, where applicable, the EU ETS auditor and the technical expert that were involved in the verification of the operator’s or aircraft operator’s report; (r) the date and signature by an authorised person on behalf of the verifier, including his name.
(a) the size and nature of the misstatement or non-conformity; (b) why the misstatement has material effect, or not; (c) to which element of the operator’s or aircraft operator’s report the misstatement or to what element of the monitoring plan the non-conformity refers to.
(a) data are missing that prevent a verifier from obtaining the evidence required to reduce the verification risk to the level needed to obtain reasonable level of assurance; (b) the monitoring plan is not approved by the competent authority; (c) the monitoring plan does not provide sufficient scope or clarity to conclude on the verification; (d) the operator or aircraft operator has failed to make sufficient information available to enable the verifier to carry out the verification.
(a) the operator’s or aircraft operator’s risk assessment; (b) the development, documentation, implementation and maintenance of data flow activities and control activities as well as the evaluation of the control system; (c) the development, documentation, implementation and maintenance of procedures for data flow activities and control activities as well as other procedures that an operator or aircraft operator has to establish pursuant to Regulation (EU) No 601/2012; (d) the monitoring and reporting of emissions or tonne kilometres, including in relation to achieving higher tiers, reducing risks and enhancing efficiency in the monitoring and reporting.
(a) the information provided by the verifier on the outcome of the risk analysis; (b) information that the relevant data can be remotely accessed; (c) evidence that the requirements laid down in paragraph 3 are not applicable to the installation; (d) evidence that the conditions for not carrying out the site visits established by the Commission are met.
(a) when an operator’s emission report is verified for the first time by the verifier; (b) where a verifier has not carried out a site visit in two reporting periods immediately preceding the current reporting period; (c) where, during the reporting period, there have been significant modifications of the monitoring plan including those referred to in Article 15(3) or (4) of Regulation (EU) No 601/2012.
(a) general competence criteria for all personnel undertaking verification activities; (b) specific competence criteria for each function within the verifier undertaking verification activities, in particular for the EU ETS auditor, EU ETS lead auditor, independent reviewer and technical expert; (c) a method to ensure the continued competence and regular evaluation of the performance of all personnel that undertake verification activities; (d) a process for ensuring ongoing training of the personnel undertaking verification activities; (e) a process for assessing whether the verification engagement falls within the scope of the verifier’s accreditation, and whether the verifier has the competence, personnel and resources required to select the verification team and successfully complete the verification activities within the timeframe required.
(a) the competence criteria referred to in points (a) and (b) of the first subparagraph of paragraph 2 are developed in accordance with the competence requirements under this Regulation; (b) all issues that may be identified related to the setting of the general and specific competence criteria pursuant to points (a) and (b) of the first subparagraph of paragraph 2 are addressed; (c) all the requirements in the competence process are updated and maintained as appropriate.
(a) have a clear understanding of his or her individual role in the verification process; (b) be able to communicate effectively in the language necessary to perform his or her specific tasks.
(a) knowledge of Directive 2003/87/EC, Regulation (EU) No 601/2012, this Regulation, relevant standards, and other relevant legislation, applicable guidelines, as well as relevant guidelines and legislation issued by the Member State in which the verifier is carrying out a verification; (b) knowledge and experience of data and information auditing, including: (i) data and information auditing methodologies, including the application of the materiality level and assessing the materiality of misstatements; (ii) analysing inherent risks and control risks; (iii) sampling techniques in relation to data sampling and checking the control activities; (iv) assessing data and information systems, IT systems, data flow activities, control activities, control systems and procedures for control activities;
(c) the ability to perform the activities related to the verification of an operator’s or aircraft operator’s report as required by Chapter II; (d) knowledge of and experience in the sector specific technical monitoring and reporting aspects that are relevant for the scope of activities referred to in Annex I in which the EU ETS auditor is carrying out verification.
(a) where a verifier or any part of the same legal entity provides consulting services to develop part of the monitoring and reporting process that is described in the monitoring plan approved by the competent authority, including the development of the monitoring methodology, the drafting of the operator’s or aircraft operator’s report and the drafting of the monitoring plan; (b) where a verifier or any part of the same legal entity provides technical assistance to develop or maintain, the system implemented to monitor and report emissions or tonne-kilometre data.
(a) where the relationship between the verifier and the operator or aircraft operator is based on common ownership, common governance, common management or personnel, shared resources, common finances and common contracts or marketing; (b) where the operator or aircraft operator has received consultancy referred to in point (a) of paragraph 3 or technical assistance referred to in point (b) of that paragraph by a consultancy body, technical assistance body or another organisation having relations with the verifier and threatening the impartiality of the verifier.
(a) have the competence to carry out the verification of operator’s or aircraft operator’s reports in accordance with this Regulation; (b) are performing the verification of operator’s or aircraft operator’s reports in accordance with this Regulation; (c) meet the requirements referred to in Chapter III.
(a) all information requested by the national accreditation body; (b) procedures and information concerning processes referred to in Article 40(1) and the information on the quality management system referred to in Article 40(2); (c) the competence criteria referred to in Article 35(2)(a) and (b), the results of the competence process referred to in Article 35 as well as other relevant documentation on the competence of all personnel involved in verification activities; (d) information on the process for ensuring continuous impartiality and independence referred to in Article 42(6), including relevant records on the impartiality and independence of the applicant and its personnel; (e) information on the technical experts and key personnel involved in the verification of operator’s or aircraft operator’s reports; (f) the system and process for ensuring appropriate internal verification documentation; (g) other relevant records referred to in Article 41(1).
(a) a review of all relevant documents and records referred to in Article 45; (b) a visit of the premises of the applicant to review a representative sample of the internal verification documentation and to assess the implementation of the applicant’s quality management system and the procedures or processes referred to in Article 40; (c) witnessing of a representative part of the requested scope for accreditation and the performance and competence of a representative number of the applicant’s staff involved in the verification of the operator’s or aircraft operator’s report to ensure that the staff are operating in accordance with this Regulation.
(a) a visit to the premises of the verifier with a view to carrying out the activities referred to Article 47(1)(b); (b) witnessing the performance and competence of a representative number of the verifier’s staff in accordance with Article 47(1)(c).
(a) the verifier has committed a serious breach of the requirements of this Regulation; (b) the verifier has persistently and repeatedly failed to meet the requirements of this Regulation; (c) the verifier has breached other specific terms and conditions of the national accreditation body.
(a) the verifier has failed to remedy the grounds for a decision to suspend the accreditation certificate; (b) a member of the top management of the verifier has been found guilty of fraud; (c) the verifier has intentionally provided false information.
(a) meet the requirements laid down in the harmonised standard pursuant to Regulation (EC) No 765/2008 referred to in Annex III; (b) have knowledge of Directive 2003/87/EC, Regulation (EU) No 601/2012, this Regulation, relevant standards and other relevant legislation as well as applicable guidelines; (c) have knowledge of data and information auditing referred to in Article 37(1)(b) of this Regulation obtained through training or access to a person that has knowledge and experience of such data and information.
(a) have knowledge of Directive 2003/87/EC, Regulation (EU) No 601/2012, this Regulation, relevant standards, and other relevant legislation as well as applicable guidelines; (b) have a sufficient understanding of verification activities.
(a) decide on the validity of the complaint; (b) ensure that the verifier concerned is given the opportunity to submit its observations; (c) take appropriate actions to address the complaint; (d) record the complaint and action taken; and (e) respond to the complainant.
(a) the national accreditation body that is subject to the peer evaluation has carried out the accreditation activities in accordance with Chapter IV; (b) the national accreditation body that is subject to the peer evaluation has met the requirements laid down in this Chapter.
(a) the anticipated time and place of the verification; (b) information on activities that the national accreditation body has planned for that verifier, in particular surveillance and reassessment activities; (c) dates of anticipated witnessing audits to be performed by the national accreditation body to assess the verifier including the address and contact details of operators or aircraft operators that will be visited during the witness audit; (d) information on whether the national accreditation body has requested the national accreditation body from the Member State in which the verifier is performing the verification, to carry out surveillance activities.
(a) accreditation details of verifiers that were newly accredited by that national accreditation body, including the scope of accreditation for these verifiers; (b) any changes to the scope of accreditation for these verifiers; (c) summarised results of surveillance and reassessment activities carried out by the national accreditation body; (d) summarised results of extraordinary assessments that have taken place, including reasons for initiating such extraordinary assessments; (e) any complaints filed against the verifier since the last management report and the actions taken by the national accreditation body.
(a) the competent authority of the Member State where the verifier is accredited; (b) the competent authority and the national accreditation body of each Member State where the verifier is carrying out verifications.
(a) relevant results from checking the operator’s and aircraft operator’s report and the verification reports, in particular of any identified non-compliance of that verifier with this Regulation; (b) the results from the inspection of the operator or aircraft operator where those results are relevant for the national accreditation body concerning the verifier’s accreditation and surveillance or where those results include any identified non-compliance of that verifier with this Regulation; (c) results from the evaluation of the internal verification documentation of that verifier where the competent authority has evaluated the internal verification documentation pursuant to Article 26(3); (d) complaints received by the competent authority concerning that verifier.
(a) what action has been taken by the national accreditation body that has accredited the verifier; (b) where appropriate, how the findings were resolved by the verifier; (c) where relevant, what administrative measures have been imposed on the verifier.
(a) name and address of each verifier accredited by that national accreditation body; (b) the Member States in which the verifier is carrying out verification; (c) each verifier’s scope of accreditation; (d) the date on which the accreditation was granted and the due expiry date of the accreditation; (e) any information on administrative measures that have been imposed on the verifier.
(a) the planned time and place of the verifications that the verifier is scheduled to perform; (b) the address and contact details of the operators or aircraft operators whose emissions or tonne-kilometre reports are subject to its verification.
| Activity group No | Scopes of accreditation |
|---|---|
| 1a | Combustion of fuels in installations, where only commercial standard fuels as defined in Regulation (EU) No 601/2012 are used, or where natural gas is used in category A or B installations. |
| 1b | Combustion of fuels in installations, without restrictions |
| 2 | Refining of mineral oil |
| 3 |
|
| 4 |
|
| 5 | Production of primary aluminium (CO |
| 6 |
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| 7 |
|
| 8 |
|
| 9 |
|
| 10 |
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| 11 | Geological storage of greenhouse gases in a storage site permitted under Directive 2009/31/EC |
| 12 | Aviation activities (emissions and tonne-kilometre data) |
| 98 | Other activities pursuant to Article 10a of Directive 2003/87/EC |
| 99 | Other activities, included by a Member State pursuant to Article 24 of Directive 2003/87/EC, to be specified in detail in the accreditation certificate |
(a) a process and policy for communication with the operator or aircraft operator and other relevant parties; (b) adequate arrangements to safeguard the confidentiality of information obtained; (c) a process for dealing with appeals; (d) a process for dealing with complaints (including indicative timescale); (e) a process for issuing a revised verification report where an error in the verification report or operator’s or aircraft operator’s report has been identified after the verifier has submitted the verification report to the operator or aircraft operator for onwards submission to the competent authority; (f) a procedure or process for outsourcing verification activities to other organisations.