http://www.legislation.gov.uk/eur/2016/2072/article/21/adoptedCommission Delegated Regulation (EU) 2016/2072 of 22 September 2016 on the verification activities and accreditation of verifiers pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance)Commission Delegated Regulation (EU) 2016/2072Commission Delegated Regulation (EU) 2016/2072 of 22 September 2016 on the verification activities and accreditation of verifiers pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance)2020-12-12King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32016R2072texttext/xmlen CHAPTER II <Strong>VERIFICATION ACTIVITIES</Strong> SECTION 2 <Strong> <Emphasis>Verification of emissions reports</Emphasis> </Strong> Independent review of the emissions report Article 21 1 The independent reviewer shall review the internal verification documentation and the draft verification report to verify that the verification process has been conducted in accordance with this Regulation and that due professional care and judgment have been exercised. 2 The scope of the independent review shall encompass the complete verification process laid down in this Section and recorded in the internal verification documentation. 3 After the emissions report has been authenticated in accordance with Article 18(e), the verifier shall include the results of the independent review in the internal verification documentation.