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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 24Concluding on the findings of verification

When completing the verification and considering the information obtained during the verification, the verifier shall:

(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.

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