Paragraph 61 Independent reviewF1

The independent reviewer must review the internal verification documentation and the draft verification report to verify that the verification process has been conducted in accordance with this Part and that due professional care and judgment have been exercised.

The independent reviewer must not have carried out any verification activities that are subject to their review.

The scope of the independent review must encompass the complete verification process laid down in paragraphs 45 to 60 and must include an assessment of whether the evidence gathered is sufficient to enable the verifier to issue a verification report with reasonable assurance.

Where circumstances occur which may cause changes in the verification report after the review, the independent reviewer must also review those changes and the supporting evidence.

After the report has been authenticated in accordance with paragraph 57(h), the verifier must include the results of the independent review in the internal verification documentation.