# The Greenhouse Gas Emissions Trading Scheme Order 2020, Paragraph 44: Time allocation


(1) When determining the time allocation for a verification engagement referred to in paragraph 43(2)(f), the verifier must at least take into account—
(a) the complexity of the maritime operator’s activities and fleet;
(b) the level of information and the complexity of the issued emissions monitoring plan;
(c) the required materiality level;
(d) the complexity and completeness of the data flow activities and the control system of the maritime operator;
(e) the location of information and data related to maritime emissions.
(2) The verifier must ensure that the verification contract provides for the possibility for time to be charged in addition to the time agreed in the contract, where such additional time is found to be needed for the strategic analysis, risk analysis or other verification activities.
(3) Situations where the additional time may be needed include the following—
(a) during the verification where the data flow activities, control activities or logistics of the maritime operator seem to be more complex than initially anticipated;
(b) where misstatements, non-conformities, insufficient data or errors in the data sets are identified by the verifier during the verification.
(4) The verifier must record the time allocated in the internal verification documentation.

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Source: https://www.legislation.gov.uk/uksi/2020/1265/schedule/2A/paragraph/44 (the official version)
Page: https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.