Verifier’s assurance procedures and reports16A

1

A verifier’s assurance report must—

a

confirm that the assurance procedures used in the preparation of the report—

i

met the requirements in respect of limited assurance engagements prescribed in ISAE 3000, or an equivalent standard; and

ii

were undertaken by a person with appropriate expertise who is not the supplier or a connected person of the supplier;

b

be prepared by a person with appropriate expertise who is not the supplier or a connected person of the supplier and in accordance with the requirements in respect of limited assurance engagements prescribed in ISAE 3000, or an equivalent standard;

c

consider whether the relevant systems used to collate and report information relating to the compliance of renewable transport fuel with the sustainability criteria are likely to produce relevant data which is reasonably accurate and reliable and whether there are controls in place to help protect against material misstatements due to fraud or error;

d

where the verifier intends to use as evidence work performed by the supplier or another party, consider the frequency and methodology of sampling used by that party and the robustness of the relevant data; and

e

state whether anything has come to the verifier’s attention to indicate that—

i

the relevant data has not been prepared in accordance with any guidance produced by the Administrator under article 15(2)(b); and

ii

the information provided by the supplier under article 12 or 13 in respect of the renewable transport fuel covered by the application is not accurate.

2

In paragraph (1)—

• “relevant data” means—

  1. a

     the information referred to in paragraph (1)(c); and

  2. b

     any other information or data on which that information is based;

• “relevant systems” means the systems by which the relevant data were produced;

• “sampling” means sampling for the purposes of obtaining or checking the relevant data.

Annual verifier’s report on additional sustainability information16B

1

A transport fuel supplier which has made an application for RTF certificates in respect of renewable transport fuel supplied during an obligation period must submit a report which meets the requirements of paragraph (1) of article 16A as modified in accordance with paragraph (2).

2

For the purposes of paragraph (1), article 16A is to have effect as if, in paragraph (1)(c), for “information relating to the compliance of renewable transport fuel with the sustainability criteria” there were substituted “additional sustainability information”.

3

The report referred to in paragraph (1) must be submitted to the Administrator by the 12th August immediately following that obligation period or such later date as the Administrator may notify to the supplier for the purposes of this paragraph.

4

A report submitted under paragraph (1) need not confirm matters already confirmed by a verifier’s assurance report submitted to the Administrator.