{
  "url": "https://openlegislation.uk/draft-clean-heat-market-mechanism-regulations-2024/regulation-17",
  "json_url": "https://openlegislation.uk/draft-clean-heat-market-mechanism-regulations-2024/regulation-17.json",
  "legislation": "ukdsi/2024/9780348266047",
  "legislation_title": "The Clean Heat Market Mechanism Regulations 2024",
  "legislation_url": "https://openlegislation.uk/draft-clean-heat-market-mechanism-regulations-2024",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Verification of information",
  "text": "(1) A scheme participant must, for each scheme year, obtain and provide to the administrator under regulation 16(2)(a) a verifier’s assurance report which must—\n(a) confirm that the assurance procedures used in the preparation of the report—\n(i) met the requirements in respect of reasonable assurance engagements prescribed in ISAE 3000 (R), or an equivalent standard; and\n(ii) were undertaken by a person who is a member of an appropriate body and who is not the scheme participant or a connected person of the scheme participant;\n(b) be prepared—\n(i) by a person who is a member of an appropriate body and who is not the scheme participant or a connected person of the scheme participant; and\n(ii) in accordance with the requirements in respect of reasonable assurance engagements prescribed in ISAE 3000 (R), or an equivalent standard;\n(c) consider whether the methods used to collate and report information relating to sales of fossil fuel boilers are capable of producing relevant data which is free from material misstatement; and\n(d) state whether the information provided by the scheme participant under regulation 16(1) and (2)(b) complies, in all material respects, with the requirements of that regulation.\n(2) In this regulation—\n“appropriate body” means—\n(a) the Institute of Chartered Accountants in England and Wales;\n(b) the Institute of Chartered Accountants of Scotland;\n(c) the Institute of Chartered Accountants in Ireland;\n(d) the Chartered Institute of Public Finance and Accountancy;\n(e) the Association of Chartered Certified Accountants; or\n(f) the Chartered Institute of Management Accountants;\n“connected person” in relation to a scheme participant, means a person connected to the scheme participant, or to any member of a group of undertakings which is a scheme participant, within the meaning of section 1122 of the Corporation Tax Act 2010;\n“ISAE 3000 (R)” means the International Standard on Assurance Engagements 3000 (Revised), promulgated by the International Auditing and Assurance Standards Board;\n“relevant data” means—\n(a) the information referred to in paragraph (1)(c); and\n(b) any other information or data on which that information is based.\n(3) In paragraph (1)(c), the reference to material misstatement is to be construed in accordance with ISAE 3000 (R).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "International Standard on Assurance Engagements (ISAE) 3000 (Revised): Assurance Engagements other than Audits or Reviews of Historical Financial Information, published 9th December 2013. Copies are available at https://www.iaasb.org/publications/international-standard-assurance-engagements-isae-3000-revised-assurance-engagements-other-audits-or or in hard copy on request from the Department for Energy Security and Net Zero, 3 - 8 Whitehall Place, London, SW1A 2HH."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2024/9780348266047/regulation/17",
    "retrieved_at": "2026-10-30T14:40:11.262722+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}