{
  "url": "https://openlegislation.uk/eu-regulation-2018-2067/article-26",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-2067/article-26.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/26",
  "kind": "article",
  "number": "26",
  "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 strategic analysis, risk analysis and verification plan;\n(c) sufficient information to support the verification opinion, including justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions or tonne-kilometre data.\n2. The internal verification documentation referred to in paragraph 1 shall be drafted in such a manner that the independent reviewer referred to in Article 25 and the national accreditation body can assess whether the verification has been performed in accordance with this Regulation.\nAfter authentication of the verification report pursuant to Article 25(5), the verifier shall include results of the independent review in the internal verification documentation.\n3. The verifier shall, upon request, provide the competent authority access to the internal verification documentation to facilitate an evaluation of the verification by the competent authority.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 26(1)(c) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 28; 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/26",
    "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."
}