Commission Delegated Regulation (EU) 2016/2072Show full title

CHAPTER III U.K. REQUIREMENTS FOR VERIFIERS

Article 22 U.K. Continued competence process

1. The verifier shall establish, document, implement and maintain a continued competence process to ensure that all personnel entrusted with verification activities are competent for the tasks that are allocated to them.

2. For the purpose of the competence process referred to in paragraph 1, the verifier shall establish, document, implement and maintain the following:

(a) general competence criteria for all personnel undertaking verification activities in accordance with Article 23(3);

(b) specific competence criteria for each function within the verifier undertaking verification activities, in particular for the shipping MRV auditor, the independent reviewer and the technical expert in line with Articles 24, 25 and 26;

(c) a method for ensuring the continued competence and regular evaluation of the performance of all personnel undertaking verification activities;

(d) a process for ensuring ongoing training of the personnel undertaking verification activities.

3. The verifier shall monitor regularly, at least annually, the performance of all personnel undertaking verification activities in order to confirm their continued competence.

Article 23 U.K. Verification teams

1. For each verification engagement, the verifier shall assemble a verification team capable of performing the verification activities referred to in Articles 5 to 20.

2. The verification team shall consist at least of one shipping MRV auditor and, where appropriate in the light of the verifier's understanding of the complexity of the tasks to be carried out and its ability to conduct the necessary risk assessment, a suitable number of additional shipping MRV auditors and/or technical experts.

3. Team members shall have a clear understanding of their specific role in the verification process and shall be able to communicate effectively in the language required to perform their verification tasks and to examine the information submitted by the company.

Article 24 U.K. Competence requirements for shipping MRV auditors

1. Shipping MRV auditors shall have the competence to assess monitoring plans and verify emissions reports in accordance with Regulation (EU) 2015/757 and this Regulation.

2. To that end, shipping MRV auditors shall have, at least:

(a) knowledge of Regulation (EU) 2015/757, this Regulation, Implementing Regulation (EU) 2016/1927, Implementing Regulation (EU) 2016/1928, and relevant guidelines issued by the Commission;

(b) knowledge and experience of data and information auditing, including:

(i)

data and information auditing methodologies, application of the materiality level and assessing the materiality of misstatements;

(ii)

analysing inherent and control risks;

(iii)

sampling techniques in relation to data sampling and checking control activities;

(iv)

assessing data and information systems, IT systems, data-flow activities, control activities, control systems and procedures for control activities.

3. In addition, sector-specific knowledge and experience of relevant aspects as specified in the Annex shall be taken into consideration.

Article 25 U.K. Competence requirements for independent reviewers

1. The independent reviewer shall meet the competence requirements applying to shipping MRV auditors, as referred to in Article 24.

2. In order to assess whether the internal verification documentation is complete and whether enough evidence has been gathered in the course of the verification activities, the independent reviewer shall have the necessary competence to:

(a) analyse the information provided and confirm its completeness and integrity;

(b) challenge missing or contradictory information;

(c) check data trails to assess whether the internal verification documentation provides sufficient information to support the draft conclusions examined in the internal review.

Article 26 U.K. Use of technical experts

1. Where detailed knowledge and specific expertise are required in the course of the verification activities or the review process, the shipping MRV auditor or the independent reviewer may make use of technical experts, under their respective direction and full responsibility.

2. In addition to knowledge of the specific subject matter, technical experts shall have sufficient understanding of the issues referred to in Article 24.

Article 27 U.K. Procedures for verification activities

1. Verifiers shall establish, document, implement and maintain one or more procedures and processes for the verification activities described in Articles 5 to 21.

2. When establishing and implementing such procedures and processes, the verifier shall carry out the activities in accordance with the harmonised standard pursuant to Regulation (EC) No 765/2008 concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition.

3. Verifiers shall design, document, implement and maintain a quality management system to ensure consistent development, implementation, improvement and review of the procedures and processes in accordance with the harmonised standard referred to in paragraph 2.

4. In addition, verifiers shall establish the following procedures, processes and arrangements in accordance with the harmonised standard referred to in paragraph 2:

(a) a process and policy for communication with the company;

(b) adequate arrangements to safeguard the confidentiality of information obtained;

(c) a process for dealing with appeals of the companies;

(d) a process for dealing with complaints (including indicative timescale) of the companies;

(e) a process for issuing a revised verification report where an error in the verification report or emissions report is identified after the verifier has submitted the verification report to the company.

Article 28 U.K. Internal verification documentation

1. The verifier shall prepare and compile internal verification documentation containing at least:

(a) the results of the verification activities performed;

(b) the verification plan and the risk assessment;

(c) sufficient information to support the assessment of the monitoring plan and of the draft verification report, including justifications for judgments as to whether or not misstatements were material.

2. The internal verification documentation shall be drafted in such a way that the independent reviewer referred to in Articles 8 and 21 and the national accreditation body can assess whether the verification has been performed in accordance with this Regulation.

Article 29 U.K. Records and communication

1. Verifiers shall keep records to demonstrate compliance with this Regulation, including as regards the competence and impartiality of their personnel.

2. Verifiers shall safeguard the confidentiality of information obtained in the course of the verification, in accordance with the harmonised standard referred to in Article 27.

Article 30 U.K. Impartiality and independence

1. Verifiers shall be organised in such a way as to safeguard their objectivity, independence and impartiality. For the purposes of this Regulation, the relevant requirements laid down in the harmonised standard referred to in Article 27 shall apply.

2. Verifiers shall not carry out verification activities for a company that poses an unacceptable risk to their impartiality or in respect of which they have a conflict of interests.

3. An unacceptable risk to impartiality or a conflict of interests shall be considered to have arisen, inter alia, where a verifier, or any part of the same legal entity or personnel and contracted persons involved in the verification, provide:

(a) consulting services to develop part of the monitoring and reporting process described in the monitoring plan, including development of the monitoring methodology, drafting of the emissions report and drafting of the monitoring plan;

(b) technical assistance to develop or maintain the system for monitoring and reporting emissions or other relevant information under Regulation (EU) 2015/757.

4. Verifiers shall not outsource the independent review or the issuance of the verification report.

5. Where verifiers outsource other verification activities they should meet the relevant requirements laid down in the harmonised standard referred to in Article 27.

6. Verifiers shall establish, document, implement and maintain a process to ensure their continuous impartiality and independence, and those of the parts of the same legal entity and of all personnel. In case of outsourcing, the same obligations apply to contracted persons involved in the verification. That process shall meet the relevant requirements laid down in the harmonised standard referred to in Article 27.