{
  "url": "https://openlegislation.uk/eu-regulation-2018-2067/article-24",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-2067/article-24.json",
  "legislation": "eur/2018/2067",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-2067",
  "path": "article/24",
  "kind": "article",
  "number": "24",
  "heading": "Concluding on the findings of verification",
  "text": "When completing the verification and considering the information obtained during the verification, the verifier shall:\n(a)check the final data from the operator or aircraft operator, including data that have been adjusted based upon information obtained during the verification;\n(b)review the operator's or aircraft operator's reasons for any differences between the final data and data previously provided;\n(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;\n(d)assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;\n(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;\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Art. 24(c) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 27; 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/2067/article/24",
    "retrieved_at": "2026-11-01T14:43:41.564249+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."
}