# The Smart Export Guarantee Order 2019, Paragraph 5: Ongoing obligation to provide annual audit report relating to sustainability and feedstock types


(1) This paragraph applies in respect of a SEG generator in respect of an AD installation with a total installed capacity of 1 megawatt or above.
(2) The SEG generator must, in relation to an annual reporting period, submit to the Authority with the declaration required in accordance with paragraph 4, an audit report that—
(a) is prepared by a person who is not the SEG generator or a person connected with the SEG generator within the meaning of section 1122 of the Corporation Tax Act 2010;
(b) is prepared in accordance with the International Standard on Assurance Engagements 3000 (Revised): Assurance engagements other than Audits or Reviews of Historical Financial Information dated 9th December 2013 or an equivalent standard;
(c) states whether anything has come to the attention of the person preparing the report to indicate that the information in the quarterly declarations provided under paragraph 3 in respect of the annual reporting period (“the sustainability information”) is not accurate;
(d) considers—
(i) whether the systems used to produce the sustainability information are likely to produce information that is reasonably accurate and reliable;
(ii) whether there are controls in place to help protect the sustainability information against material misstatements due to fraud or error;
(iii) the frequency and methodology of any sampling carried out for the purpose of obtaining or checking the information on which the SEG generator relied in preparing the sustainability information; and
(iv) the robustness of the data on which the SEG generator relied in preparing the sustainability information; and
(e) states that the person preparing the report has reviewed the information provided under paragraph 4 in respect of the annual reporting period and states whether the information contained in the declaration under that paragraph is accurate.
(3) This paragraph does not apply in respect of an annual reporting period that is reduced to less than 3 months as a result of the Authority specifying a date for the purpose of paragraph 6.

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Source: https://www.legislation.gov.uk/uksi/2019/1005/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/smart-export-guarantee-order-2019/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.