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Article 24 Competence requirements for shipping MRV auditors

United Kingdom

Original text. Later amendments are not shown.

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:

  1. (i)

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

  2. (ii)

    analysing inherent and control risks;

  3. (iii)

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

  4. (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.