CHAPTER III

REQUIREMENTS FOR VERIFIERS

Competence requirements for EU ETS auditors and EU ETS lead auditors
Article 37
1
An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least:
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:
1. data and information auditing methodologies, including the application of the materiality level and assessing the materiality of misstatements;
2. analysing inherent risks and control risks;
3. sampling techniques in relation to data sampling and checking the control activities;
4. 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.
2
An EU ETS lead auditor shall meet the competence requirements for an EU ETS auditor and shall have demonstrated competence to lead a verification team and to be responsible for carrying out the verification activities in accordance with this Regulation.