# 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), Article 24: Concluding on the findings of verification

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/eur/2012/600/article/24 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-600/article-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.