# 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), Article 24: Competence requirements for shipping MRV auditors

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

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:
(i) data and information auditing methodologies, application of the materiality level and assessing the materiality of misstatements;
(ii) analysing inherent and control risks;
(iii) sampling techniques in relation to data sampling and checking control activities;
(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.

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Source: https://www.legislation.gov.uk/eur/2016/2072/article/24 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-2072/article-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.