# The Greenhouse Gas Emissions Trading Scheme Order 2020, Paragraph 56: Addressing misstatements, non-conformities and non-compliance


(1) Where the verifier identifies misstatements, non-conformities, or non-compliance with the monitoring and reporting requirements in this Schedule in the course of the verification of the annual emissions report, it must inform the maritime operator of this without undue delay and request relevant corrections within a reasonable deadline.
(2) The maritime operator must correct any misstatements or non-conformities communicated under sub-paragraph (1).
(3) The verifier must document in the internal verification documentation, marking them as resolved, all misstatements, non-conformities or non-compliance with the monitoring and reporting requirements that have been corrected in the course of the verification.
(4) Where the maritime operator does not correct the misstatements or non-conformities referred to in sub-paragraph (1), the verifier must, before issuing the verification report, ask the maritime operator to explain the main causes of the misstatements or non-conformities.
(5) The verifier must assess whether—
(a) the uncorrected misstatements, individually or together with other misstatements, have an impact on the total reported maritime emissions or other relevant information and whether that impact leads to material misstatements;
(b) the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether that leads to material misstatement.
(6) The verifier must consider misstatements or non-conformities which, individually or together with other misstatements, are below the materiality level set in paragraph 53 as material misstatements where that is justified by their scale and nature or by the particular circumstances of their occurrence.

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Source: https://www.legislation.gov.uk/uksi/2020/1265/schedule/2A/paragraph/56 (the official version)
Page: https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.