{
  "url": "https://openlegislation.uk/eu-regulation-2016-2072/article-28",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-2072/article-28.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/28",
  "kind": "article",
  "number": "28",
  "heading": "Internal verification documentation",
  "text": "1. The verifier shall prepare and compile internal verification documentation containing at least:\n(a) the results of the verification activities performed;\n(b) the verification plan and the risk assessment;\n(c) sufficient information to support the assessment of the monitoring plan and of the draft verification report, including justifications for judgments as to whether or not misstatements were material.\n2. The internal verification documentation shall be drafted in such a way that the independent reviewer referred to in Articles 8 and 21 and the national accreditation body can assess whether the verification has been performed in accordance with this Regulation.",
  "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/28",
    "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."
}