{
  "url": "https://openlegislation.uk/eu-regulation-2016-2072/article-24",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-2072/article-24.json",
  "legislation": "eur/2016/2072",
  "legislation_title": "Commission Delegated Regulation (EU) 2016/2072 of 22 September 2016 on the verification activities and accreditation of verifiers pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-2072",
  "path": "article/24",
  "kind": "article",
  "number": "24",
  "heading": "Competence requirements for shipping MRV auditors",
  "text": "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.\n2. To that end, shipping MRV auditors shall have, at least:\n(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;\n(b) knowledge and experience of data and information auditing, including:\n(i) data and information auditing methodologies, application of the materiality level and assessing the materiality of misstatements;\n(ii) analysing inherent and control risks;\n(iii) sampling techniques in relation to data sampling and checking control activities;\n(iv) assessing data and information systems, IT systems, data-flow activities, control activities, control systems and procedures for control activities.\n3. In addition, sector-specific knowledge and experience of relevant aspects as specified in the Annex shall be taken into consideration.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/2072/article/24",
    "retrieved_at": "2026-11-01T14:45:19.873678+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."
}