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Commission Regulation (EU) No 600/2012Show full title
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)
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Article 25Independent review
1.The verifier shall submit the internal verification documentation and the verification report to an independent reviewer prior to the issuance of the verification report.
2.The independent reviewer shall not have carried out any verification activities that are subject to his review.
3.The scope of the independent review shall encompass the complete verification process described in this Chapter and recorded in the internal verification documentation.
The independent reviewer shall perform the review so as to ensure that the verification process is conducted in accordance with this Regulation, that the procedures for verification activities referred to in Article 40 have been correctly carried out, and that due professional care and judgment has been applied.
The independent reviewer shall also assess whether the evidence gathered is sufficient to enable the verifier to issue a verification report with reasonable assurance.
4.Where circumstances occur which may cause changes in the verification report after the review, the independent reviewer shall also review those changes and the evidence thereof.
5.The verifier shall properly authorise a person to authenticate the verification report based upon the conclusions of the independent reviewer and the evidence in the internal verification documentation.
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