Paragraph 58 Recommendations for improvementF1
The verifier must communicate to the maritime operator recommendations for improvement in relation to uncorrected misstatements and non-conformities not leading to material misstatements.
The verifier must communicate any other recommendations for improvement that it identifies relating to the following areas of the maritime operator’s performance—
the maritime operator’s risk assessment;
the development, documentation, implementation and maintenance of data flow activities and control activities as well as the evaluation of the control system;
the development, documentation, implementation and maintenance of procedures for data flow activities and control activities as well as other procedures that a maritime operator has to establish pursuant to Part 5;
the monitoring and reporting of emissions, including in relation to reducing risks and enhancing efficiency in the monitoring and reporting.
When communicating recommendations to the maritime operator, the verifier must remain impartial in relation to the maritime operator, the ships and the monitoring and reporting system and must not jeopardise its impartiality by giving advice or developing parts of the monitoring and reporting process.
During verification following a year in which recommendations for improvement were made in a verification report—
the verifier must verify whether the maritime operator has implemented those recommendations for improvement and the manner in which that has been done;
if the maritime operator has not implemented those recommendations, the verifier must assess whether that increases or may increase the risk of misstatements.