Paragraph 64 Competence requirements for UK ETS auditors and UK ETS lead auditorsF1
UK ETS auditors must have the competence to perform the verification.
For the purpose of sub-paragraph (1), UK ETS auditors must have, at least—
knowledge of this Schedule, relevant standards and applicable guidelines;
knowledge and experience of data and information auditing, including—
data and information auditing methodologies, application of the materiality level and assessing the materiality of misstatements;
analysing inherent and control risks;
sampling techniques in relation to data sampling and checking control activities;
assessing data and information systems, IT systems, data-flow activities, control activities, control systems and procedures for control activities;
the ability to perform the activities related to the verification of an annual emissions report as required by paragraphs 45 to 61.
In addition, sector-specific knowledge and experience of relevant aspects as specified in sub-paragraph (5) must be taken into consideration by verifiers for the purposes of verifying annual emissions reports.
A UK ETS lead auditor must meet the competence requirements for a UK ETS auditor and must have demonstrated competence to lead a verification team and to be responsible for carrying out the verification activities in accordance with this Part.
For the purposes of paragraph (3), knowledge and experience of the following must be taken into consideration—
possible synergies between monitoring and reporting in accordance with this Schedule and existing maritime-specific management systems (including the ISM Code) and other relevant sector-specific guidance (such as guidance on the development of the ship energy efficiency management plan (SEEMP));
emission sources on board each ship;
registration of voyages and procedures ensuring the completeness and accuracy of the list of voyages and of the list of ships (as submitted by the maritime operator);
reliable external sources (including ship-tracking data) that could serve to cross-check information with data from ships;
fuel consumption calculation methods, as applied by ships in practice;
the application of uncertainty levels in accordance with Part 4 and relevant guidance;
the application of emission factors for all fuels and emission sources used on board the ship, and for all maritime emissions covered by this Schedule;
understanding of which fuels are eligible for an emissions reduction claim pursuant to paragraph 37 and which documents are required to support such a claim;
fuel handling, fuel cleaning, tank systems;
ship maintenance and quality control of metering equipment;
bunkering documents, including BDN;
operational logs, voyage abstracts and port abstracts, ship deck logs;
commercial documentation, such as charter party agreements, bills of lading;
existing statutory requirements;
operation of the ship’s bunkering systems;
determination of fuel density by ships in practice;
machinery and technical systems used on board the ship to determine fuel consumption and other relevant information.