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Legislative framework for audits

04 December 2018

The Greenhouse and energy reporting audit framework has been developed in consultation with industry, the financial and greenhouse gas accounting professions, and the environmental audit sector, as well as through analysis of existing international and national standards used for verification and assurance.​

The National Greenhouse and Energy Reporting audit framework includes the:

Under the NGER Act, the Clean Energy Regulator is required to maintain the register of auditors​, to assist participants to identify and appoint a suitable auditor. Part 6 of the NGER Regulations provides more information about the requirements for auditors to obtain and maintain registration, as well as the standards of professional conduct.

Auditor Registration Instrument

The Auditor Registration Instrument specifies the qualifications, knowledge, training and experience auditors need to register. The instrument supplements, and should be read in conjunction with, the NGER Regulations.​​

In the Auditor Registration Instrument, a number of Australian and International standards are referenced. The Auditing and Assurance Standards Board provides Australian standards free of charge. International standards are available publicly in places such as the National Library of Australia. If you have exhausted these options and cannot access a copy of the required standards, please contact the Clean Energy Regulator at audit@cleanenergyregulator.gov.au where a copy may be made available to you.

It is the Clean Energy Regulator’s expectation that prospective and registered greenhouse and energy auditors already have access to relevant Australian and International standards.

Audit Determination

The Audit Determination specifies the requirements that audit team leaders must meet to preparing for and carrying out Part 6 audits, and in preparing assurance engagement reports and verification engagement reports. It does not set a new national standard, but rather sets out specific requirements for registered greenhouse and energy auditors to follow when undertaking audits to comply with the legislation that underpins our schemes.

The audit determination handbook provides supplementary information and support to assist auditors, and to help entities engage a registered auditor.

 

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