What changed, Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the a…

+ Where a verifier demonstrates its conformity with the criteria laid down in the relevant harmonised standards as defined in Article 2, point 9, of Regulation (EC) No 765/2008, or parts thereof, the references of which have been published in the *Official Journal of the European Union*, it shall, wit…
− Where a verifier demonstrates its conformity with the criteria laid down in the relevant harmonised standards as defined in point (9) of Article 2 of Regulation (EC) No 765/2008, or parts thereof, the references of which have been published in the *Official Journal of the European Union*, it shall, …
+ **4.** During the verification, the verifier shall assess whether:▼M1(a) the operator’s or aircraft operator’s report is complete and meets the requirements laid down in Annex X to Implementing Regulation (EU) 2018/2066, in Annex IV to Delegated Regulation (EU) 2019/331 or Article 3(2) of Implementi…
− **4.** During the verification, the verifier shall assess whether:▼M1(a) the operator’s or aircraft operator’s report is complete and meets the requirements laid down in Annex X to Implementing Regulation (EU) 2018/2066, in Annex IV to Delegated Regulation (EU) 2019/331 or Article 3(2) of Implementi…
+ **2.** As part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan or monitoring methodology plan, as appropriate, including the procedures described in that plan, the verifier shall check:(a) for the purposes of verifying an operator's emission r…
− **2.** As part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan or monitoring methodology plan, as appropriate, including the procedures described in that plan, the verifier shall check:(a) for the purposes of verifying an operator's emission r…
+ **7.** For the purposes of assessing the information in the operator’s or aircraft operator’s report pursuant to Annex Xa to Implementing Regulation (EU) 2018/2066 the verifier shall assess and confirm:(a) where fuels are not used in the same reporting year, whether the methodology in the approved m…
+ 
+ 
+ **2a.** Where the operator or aircraft operator makes available relevant information listed in Annex Xa to Implementing Regulation (EU) 2018/2066 to the regulated entity in accordance with Article 75v(2) of that Regulation, the operator or aircraft operator also shall make available to the regulated…
+ **3.** The verification report shall at least contain the following elements:(a) the name of the operator or aircraft operator that was subject to verification;(b) the objectives of the verification;(c) the scope of the verification;(d) a reference to the operator's or aircraft operator's report tha…
− **3.** The verification report shall at least contain the following elements:(a) the name of the operator or aircraft operator that was subject to verification;(b) the objectives of the verification;(c) the scope of the verification;(d) a reference to the operator's or aircraft operator's report tha…
+ The competent evaluator shall monitor those auditors during the verification of the operator’s or aircraft operator’s report or regulated entity’s report on the site of the installation, aircraft operator or regulated entity as appropriate, to determine whether they meet the competence criteria.
− The competent evaluator shall monitor those auditors during the verification of the operator's or aircraft operator's report on the site of the installation or aircraft operator as appropriate, to determine whether they meet the competence criteria.
+ **5.** The verification team shall include at least one person with the technical competence and understanding required to assess the specific technical monitoring and reporting aspects related to the activities referred to in Annex I that are carried out by the installation, the aircraft operator o…
− **5.** The verification team shall include at least one person with the technical competence and understanding required to assess the specific technical monitoring and reporting aspects related to the activities referred to in Annex I that are carried out by the installation or aircraft operator. Th…
+ **1.** An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least:▼M1(a) knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 in the c…
− **1.** An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least:▼M1(a) knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 in the c…
+ 
+ ## CHAPTER IIIa — VERIFICATION OF REGULATED ENTITY’S REPORTS
+ 
+ ### Article 43a — Reliability of verification of regulated entity’s reports
+ 
+ **1.** A verified regulated entity’s report shall be reliable for users. It shall represent faithfully that, which it either purports to represent or may reasonably be expected to represent.
+ 
+ **2.** The process of verifying a regulated entity’s report shall be an effective and reliable tool in support of quality assurance and quality control procedures, providing information upon which a regulated entity can act to improve performance in monitoring and reporting emissions.
+ 
+ ### Article 43b — General obligations of the verifier
+ 
+ **1.** The verifier shall carry out the verification and the activities required by this Chapter with the aim of providing a verification report that concludes with reasonable assurance that the regulated entity’s report is free from material misstatements.
+ 
+ **2.** The verifier shall plan and perform the verification with an attitude of professional scepticism, recognising that circumstances may exist that cause the information in the regulated entity’s report to contain material misstatements.
+ 
+ **3.** The verifier must carry out verification in the public interest, and be independent of the regulated entity and the competent authorities responsible for Directive 2003/87/EC.
+ 
+ **4.** During the verification, the verifier shall assess whether:(a) the regulated entity’s report is complete and meets the requirements laid down in Annexes X and Xb to Implementing Regulation (EU) 2018/2066;(b) the regulated entity has acted in compliance with the requirements of the greenhouse …
+ 
+ For the purpose of point (c) of the first subparagraph, the verifier shall obtain clear and objective evidence from the regulated entity to support the reported aggregated emissions taking into account all other information provided in the regulated entity’s report.
+ 
+ **5.** The verifier shall advise the regulated entity to obtain the necessary approval from the competent authority where:(a) the monitoring plan has not been approved by the competent authority pursuant to Article 75b(2) of Implementing Regulation (EU) 2018/2066;(b) the monitoring plan is incomplet…
+ 
+ Following the approval by the competent authority, the verifier shall continue, repeat or adapt the verification activities accordingly. If the approval has not been obtained before the issue of the verification report, the verifier shall report this in the verification report.
+ 
+ **6.** If the verifier discovers that a regulated entity is not complying with Implementing Regulation (EU) 2018/2066, that irregularity shall be included in the verification report even if the monitoring plan concerned has been approved by the competent authority.
+ 
+ ### Article 43c — Pre-contractual obligations
+ 
+ **1.** Before accepting a verification engagement, a verifier shall obtain a proper understanding of the regulated entity and assess whether it can undertake the verification. For this purpose, the verifier shall at least:(a) evaluate the risks involved to undertake the verification of the regulated…
+ 
+ **2.** The regulated entity shall provide the verifier with all relevant information that enables the verifier to carry out the activities referred to in paragraph 1.
+ 
+ ### Article 43d — Time allocation
+ 
+ **1.** When determining the time allocation for a verification engagement referred to in Article 43c(1), point (f), the verifier shall at least take into account:(a) the complexity of the regulated entity;(b) the level of information and the complexity of the monitoring plan approved by the competen…
+ 
+ **2.** The verifier shall ensure that the verification contract provides for the possibility for time to be charged in addition to the time agreed in the contract, where such additional time is found to be needed for the strategic analysis, risk analysis or other verification activities. The situati…
+ 
+ **3.** The verifier shall record the time allocated in the internal verification documentation.
+ 
+ ### Article 43e — Information from the regulated entity
+ 
+ **1.** Before the strategic analysis and at other points of time during the verification, the regulated entity shall provide the verifier with all of the following information:(a) the regulated entity’s greenhouse gas emissions permit;(b) the latest version of the regulated entity’s monitoring plan …
+ 
+ **2.** Before the verifier issues the verification report, the regulated entity shall provide it with the final authorised and internally validated regulated entity’s report.
+ 
+ ### Article 43f — Strategic analysis
+ 
+ **1.** At the beginning of the verification the verifier shall assess the likely nature, scale and complexity of the verification tasks by carrying out a strategic analysis of all activities relevant to the regulated entity.
+ 
+ **2.** For the purpose of understanding the activities carried out by the regulated entity, the verifier shall collect and review the information needed to assess that the verification team is sufficiently competent to carry out the verification, to determine that the time allocation indicated in th…
+ 
+ **3.** When reviewing the information referred to in paragraph 1, the verifier shall at least assess the following:(a) the category of the regulated entity as well as the sector activities to which the regulated entity releases the fuels for consumption;(b) the complexity of the fuel supply chain as…
+ 
+ **4.** When carrying out the strategic analysis, the verifier shall check the following:(a) whether the monitoring plan presented to it is the most recent version and, where required, approved by the competent authority;(b) whether there have been any modifications to the monitoring plan during the …
+ 
+ ### Article 43g — Risk analysis
+ 
+ **1.** The verifier shall identify and analyse the following elements to design, plan and implement an effective verification:(a) the inherent risks;(b) the control activities;(c) where control activities referred to in point (b) have been implemented, the control risks concerning the effectiveness …
+ 
+ **2.** When identifying and analysing the elements referred to in paragraph 1 of this Article, the verifier shall at least consider:(a) the findings from the strategic analysis referred to in Article 43f(1);(b) the information referred to in Article 43e and Article 43f(2), point (c);(c) the material…
+ 
+ **3.** If the verifier determines that the regulated entity has failed to identify the relevant inherent risks and control risks in its risk assessment, the verifier shall inform the regulated entity thereof.
+ 
+ **4.** Where appropriate according to the information obtained during the verification, the verifier shall revise the risk analysis and modify or repeat the verification activities to be performed.
+ 
+ ### Article 43h — Verification plan
+ 
+ **1.** The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the strategic analysis and the risk analysis, and including at least:(a) a verification programme describing the nature and scope of the verification activities as well as t…
+ 
+ **2.** The verifier shall set up the test plan referred to in paragraph 1, point (b), of this Article in a manner that allows it to determine the extent to which the relevant control activities may be relied on for the purposes of assessing compliance with the requirements set out in Article 43b(4) …
+ 
+ When determining the sampling size and sampling activities for testing the control activities, the verifier shall consider the following elements:
+ 
+ (a) the inherent risks;
+ 
+ (b) the control environment;
+ 
+ (c) the relevant control activities;
+ 
+ (d) the requirement to deliver a verification opinion with reasonable assurance.
+ 
+ **3.** When determining the sampling size and sampling activities for sampling the data referred to in paragraph 1, point (c), the verifier shall consider the following elements:(a) the inherent risks and control risks;(b) the results of the analytical procedures;(c) the requirement to deliver a ver…
+ 
+ **4.** The verifier shall set up and implement the verification plan such that the verification risk is reduced to an acceptable level to obtain reasonable assurance that the regulated entity’s report is free from material misstatements.
+ 
+ **5.** The verifier shall update the risk analysis and the verification plan, and adapt the verification activities during the verification when it finds additional risks that need to be reduced or when there is less actual risk than initially expected.
+ 
+ ### Article 43i — Verification activities
+ 
+ The verifier shall implement the verification plan and, based on the risk analysis, the verifier shall check the implementation of the monitoring plan as approved by the competent authority.
+ 
+ To that end, the verifier shall at least carry out substantive testing consisting of analytical procedures, data verification and checking the monitoring methodology and check the following:
+ 
+ (a) the data flow activities and the systems used in the data flow, including information technology systems;
+ 
+ (b) whether the control activities of the regulated entity are appropriately documented, implemented, maintained and effective to mitigate the inherent risks;
+ 
+ (c) whether the procedures listed in the monitoring plan are effective to mitigate the inherent risks and control risks and whether the procedures are implemented, sufficiently documented and properly maintained.
+ 
+ For the purposes of point (a) of the second paragraph, the verifier shall track the data flow following the sequence and interaction of the data flow activities from primary source data to the compilation of the regulated entity’s report.
+ 
+ ### Article 43j — Analytical procedures
+ 
+ **1.** The verifier shall use analytical procedures to assess the plausibility and completeness of data where the inherent risk, the control risk and the aptness of the regulated entity’s control activities show the need for such analytical procedures.
+ 
+ **2.** In carrying out the analytical procedures referred to in paragraph 1, the verifier shall assess reported data to identify potential risk areas and to subsequently validate and tailor the planned verification activities. The verifier shall at least:(a) assess the plausibility of fluctuations a…
+ 
+ **3.** In applying the analytical procedures referred to in paragraph 1, the verifier shall perform the following procedures:(a) preliminary analytical procedures on aggregated data before carrying out the activities referred to in Article 43i in order to understand the nature, complexity and releva…
+ 
+ **4.** Where the verifier identifies outliers, fluctuations, trends, data gaps or data that are inconsistent with other relevant information or that differ significantly from expected amounts or ratios, the verifier shall obtain explanations from the regulated entity supported by additional relevant…
+ 
+ Based on the explanations and additional evidence provided, the verifier shall assess the impact on the verification plan and the verification activities to be performed.
+ 
+ ### Article 43k — Data verification
+ 
+ **1.** The verifier shall verify the data in the regulated entity’s report by applying detailed testing of the data, including by tracing the data back to the primary data source, cross-checking data with external data sources, performing reconciliations, checking thresholds regarding appropriate da…
+ 
+ **2.** When verifying the data referred to in paragraph 1 and taking into account the approved monitoring plan, including the procedures described in that plan, the verifier shall check the following:(a) the monitoring boundaries of the regulated entity, including the locations from which fuel is re…
+ 
+ ### Article 43l — Verification of the correct application of the monitoring methodology
+ 
+ **1.** The verifier shall check the correct application and implementation of the monitoring methodology as approved by the competent authority in the monitoring plan including specific details of that monitoring methodology.
+ 
+ **2.** For the purposes of verifying the regulated entity’s emission report, the verifier shall check the correct application and implementation of the sampling plan referred to in Articles 33 and 75k of Implementing Regulation (EU) 2018/2066, as approved by the competent authority.
+ 
+ **3.** Where Implementing Regulation (EU) 2018/2066 requires the regulated entity to demonstrate compliance with the uncertainty thresholds for activity data and calculation factors, the verifier shall confirm the validity of the information used to calculate the uncertainty levels as set out in the…
+ 
+ **4.** When checking the monitoring methodology referred to in paragraph 1 of this Article, the verifier shall check the correct application and implementation of the method to determine the scope factor as laid down in the monitoring plan approved by the competent authority, pursuant to Chapter VII…
+ 
+ **5.** The verifier shall check the regulated entity’s evidence demonstrating whether the fuel was released for consumption in sectors covered by Chapter III of Directive 2003/87/EC.
+ 
+ **6.** For the purposes of assessing whether the fuels released for consumption in sectors covered by Chapter III of Directive 2003/87/EC are used in the same reporting year and can be deducted in accordance with Article 75v(4) of Implementing Regulation (EU) 2018/2066, the verifier shall check the …
+ 
+ ### Article 43m — Verification of methods applied for missing data
+ 
+ **1.** Where methods laid down in the monitoring plan as approved by the competent authority have been used to complete missing data pursuant to Articles 66 and 75o of Implementing Regulation (EU) 2018/2066, the verifier shall check whether the methods used were appropriate for the specific situatio…
+ 
+ If the regulated entity has obtained an approval by the competent authority to use other methods than those referred to in the first subparagraph of this paragraph in accordance with Articles 66 and 75o of Implementing Regulation (EU) 2018/2066, the verifier shall check whether the approved approach…
+ 
+ Where a regulated entity is not able to obtain such approval in time, the verifier shall check whether the approach used by the regulated entity to complete the missing data ensures that the emissions are not underestimated and that this approach does not lead to material misstatements.
+ 
+ **2.** The verifier shall check the effectiveness of the control activities implemented by the regulated entity to prevent missing data referred to in Articles 66 and 75o of Implementing Regulation (EU) 2018/2066 from occurring.
+ 
+ ### Article 43n — Sampling
+ 
+ **1.** When checking the conformance of control activities and procedures referred to in Article 43i, points (b) and (c), or when performing the checks referred to in Articles 43j and 43k, the verifier may use sampling methods specific to a regulated entity provided that, based on the risk analysis,…
+ **2.** Where the verifier identifies a non-conformity or a misstatement in the course of sampling, it shall request the regulated entity to explain the main causes of the non-conformity or the misstatement in order to assess the impact of the non-conformity or misstatement on the reported data. Base…
+ 
+ **3.** The verifier shall document the outcome of the checks referred to in Articles 43i to 43l, including the details of additional samples, in the internal verification documentation.
+ 
+ ### Article 43o — Addressing misstatements, non-conformities and non-compliance
+ 
+ **1.** If the verifier identifies misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, during the verification, it shall inform the regulated entity thereof on a timely basis and request relevant corrections. The regulated entity shall correct any communicat…
+ 
+ Where a non-compliance with Implementing Regulation (EU) 2018/2066 has been identified, the regulated entity shall notify the competent authority and correct the non-compliance as appropriate without undue delay.
+ 
+ **2.** The verifier shall document and mark as resolved in the internal verification documentation all misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066 that have been corrected by the regulated entity during the verification.
+ 
+ **3.** If the regulated entity does not correct the misstatements or non-conformities communicated to them by the verifier in accordance with paragraph 1 before the verifier issues the verification report, the verifier shall request the regulated entity to explain the main causes of the non-conformi…
+ 
+ The verifier shall determine whether the uncorrected misstatements, individually or when aggregated with other misstatements, have a material effect on the total reported emissions. In assessing the materiality of misstatements the verifier shall consider the size and nature of the misstatement as w…
+ 
+ The verifier shall assess whether the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether this leads to material misstatement.
+ 
+ If the regulated entity does not correct the non-compliance with Implementing Regulation (EU) 2018/2066 in accordance with paragraph 1 before the verifier issues the verification report, the verifier shall assess whether the uncorrected non-compliance has an impact on the reported data and whether t…
+ 
+ The verifier may consider misstatements as material even if those misstatements, individually or when aggregated with other misstatements, are below the materiality level set out in Article 43p, where such consideration is justified by the size and nature of the misstatements and the particular circ…
+ 
+ ### Article 43p — Materiality level
+ 
+ **1.** For regulated entities with annual emissions associated with fuels released for consumption of equal to or less than 500 000 tonnes of CO2e, the materiality level, for the purposes of verifying regulated entity’s reports, shall be 5 % of the total reported emissions in the reporting period th…
+ 
+ **2.** For regulated entities with annual emissions associated with fuels released for consumption of more than 500 000 tonnes of CO2e, the materiality level, for the purposes of verifying regulated entity’s reports, shall be 2 % of the total reported emissions in the reporting period that is subjec…
+ 
+ ### Article 43q — Concluding on verification, independent review and recording
+ 
+ **1.** When completing the verification and considering the information obtained during the verification, the verifier shall:(a) check the final data from the regulated entity, including data that have been adjusted based upon information obtained during the verification;(b) review the regulated ent…
+ 
+ **2.** The verifier shall carry out an independent review in accordance with Article 25.
+ 
+ **3.** The verifier shall prepare and compile internal verification documentation containing at least:(a) the results of the verification activities performed;(b) the strategic analysis, risk analysis and verification plan;(c) sufficient information to support the verification opinion, including jus…
+ 
+ Article 26(2) and (3) shall apply for the purposes of verifying regulated entity’s reports.
+ 
+ ### Article 43r — Verification report
+ 
+ **1.** Based on the information collected during the verification, the verifier shall issue a verification report to the regulated entity on each emission report that was subject to verification. The verification report shall set out whether:(a) the report is verified as satisfactory;(b) the regulat…
+ 
+ For the purposes of first subparagraph, point (a), the regulated entity’s report may be verified as satisfactory only where the regulated entity’s report is free from material misstatements.
+ 
+ **2.** The regulated entity shall submit the verification report to the competent authority together with the regulated entity’s report concerned.
+ 
+ **3.** The verification report shall at least contain the following elements:(a) the name of the regulated entity;(b) the objectives of the verification;(c) the scope of verification;(d) a reference to the regulated entity’s report that has been verified;(e) the criteria used to verify the regulated…
+ 
+ **4.** The verifier shall describe the misstatements, non-conformities and non-compliance with Implementing Regulation (EU) 2018/2066 in sufficient detail in the verification report to allow the regulated entity as well as the competent authority to understand the following:(a) the size and nature o…
+ 
+ ### Article 43s — Limitation of scope
+ 
+ The verifier may conclude that the scope of the verification referred to in Article 43r(1), point (c) is too limited in any of the following situations:
+ 
+ (a) data are missing that prevent a verifier from obtaining the evidence required to reduce the verification risk to the level needed to obtain reasonable level of assurance;
+ 
+ (b) the monitoring plan is not approved by the competent authority;
+ 
+ (c) the monitoring plan does not provide sufficient scope or clarity to conclude on the verification;
+ 
+ (d) the regulated entity has failed to make sufficient information available to enable the verifier to carry out the verification.
+ 
+ ### Article 43t — Addressing outstanding non-material non-conformities
+ 
+ **1.** The verifier shall assess whether the regulated entity has corrected the non-conformities indicated in the verification report related to the previous monitoring period according to the requirements on the regulated entity referred to in Article 75q(4) of Implementing Regulation (EU) 2018/206…
+ 
+ If the regulated entity has not corrected those non-conformities pursuant to Article 75q(4) of Implementing Regulation (EU) 2018/2066, the verifier shall consider whether the omission increases or may increase the risk of misstatements.
+ 
+ The verifier shall report in the verification report whether those non-conformities have been resolved by the regulated entity.
+ 
+ **2.** The verifier shall record in the internal verification documentation details of when and how identified non-conformities are resolved by the regulated entity during the verification.
+ 
+ ### Article 43u — Improvement of the monitoring and reporting process
+ 
+ **1.** Where the verifier has identified areas for improvement in the regulated entity’s performance related to points (a) to (d) of this paragraph, it shall include in the verification report recommendations for improvement related to the regulated entity’s performance on those points:(a) the regul…
+ 
+ **2.** During verification following a year in which recommendations for improvement were made in a verification report, the verifier shall check whether the regulated entity has implemented those recommendations for improvement and the manner in which this has been done.
+ 
+ Where the regulated entity has not implemented those recommendations or has not implemented them correctly, the verifier shall assess the impact this has on the risk of misstatements and non-conformities.
+ 
+ ### Article 43v — Site visits and simplified verification
+ 
+ **1.** At one or more appropriate times during the verification process, the verifier shall conduct a site visit in order to assess the operation of measuring devices and monitoring systems, to conduct interviews, to carry out the activities required by this Chapter as well as to gather sufficient i…
+ 
+ When carrying out site visits in accordance with the first subparagraph, the verifier shall also assess the completeness of released fuel streams and released fuel amounts.
+ 
+ **2.** The regulated entity shall provide the verifier access to its sites.
+ 
+ **3.** For the purposes of verifying the regulated entity’s emission report, the verifier shall decide, based on the risk analysis, whether visits to additional locations are needed, including where relevant parts of data flow activities and control activities are carried out in other locations such…
+ 
+ **4.** By way of derogation from paragraph 1, the verifier may decide not to carry out site visits to regulated entities. This decision shall be based on the following criteria:(a) the outcome of the risk analysis;(b) the confirmation that all relevant data can be remotely accessed by the verifier;(…
+ 
+ The verifier shall inform the regulated entity of its decision without undue delay.
+ 
+ **5.** The regulated entity shall submit an application to the competent authority requesting the competent authority to approve the verifier’s decision not to carry out the site visit. The application shall at least consist of the following information:(a) the outcome of the risk analysis;(b) evide…
+ 
+ The approval of the competent authority shall not be required for regulated entities with low emissions, as specified in Article 75n(1) of Implementing Regulation (EU) 2018/2066.
+ 
+ **6.** Taking into account the information referred to in paragraph 5, points (a) to (d), the competent authority shall decide whether or not to approve the verifier’s decision not to carry out the site visit.
+ 
+ Where the competent authority has not replied to the application from the regulated entity, in accordance with paragraph 5 within two months upon its receipt, the verifier’s decision is considered approved.
+ 
+ **7.** The verifier shall always carry out site visits in the following situations:(a) a regulated entity’s report is verified for the first time by the verifier;(b) no site visit has been carried out by a verifier in the two reporting periods immediately preceding the current reporting period;(c) s…
+ 
+ ### Article 43w — Conditions for not carrying out site visits
+ 
+ The conditions for not carrying out site visits shall be any of the following:
+ 
+ 1. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, whereby: (a) the fuel streams released for consumption by the regulated entity are commercial standard fuels; (b) default values are …
+ 
+ 2. the verification of a regulated entity’s report concerns a regulated entity with low emissions, as defined in Article 75n(1) of Implementing Regulation (EU) 2018/2066;
+ 
+ 3. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, or a category B entity as specified in Article 75e(2), point (b), of that Implementing Regulation whereby: (a) the regulated entity c…
+ 
+ ### Article 43x — Simplified verification plan and virtual site visits
+ 
+ Articles 34 and 34a shall apply to the verification of regulated entity’s emissions covered by Chapter IVa of Directive 2003/87/EC. For that purpose any reference to operator, installation and aircraft operator shall be read as if it were a reference to the regulated entity.
+ 
+ ### Article 43y — Scope of accreditation
+ 
+ The verifier shall only issue a verification report to a regulated entity that performs an activity that is covered by activity group No 1c in Annex I to this Regulation for which the verifier has been granted accreditation in accordance with Regulation (EC) No 765/2008 and this Regulation.
+ 
+ ### Article 43z — Verifier’s procedures and documentation
+ 
+ **1.** A verifier shall establish, document, implement and maintain one or more procedures for verification activities as provided for in Chapters IIIa, and the procedures and processes required by Annex II to this Regulation. When establishing and implementing these procedures and processes the ver…
+ 
+ **2.** Articles 41(2) and 42(1) of this Regulation shall apply to the verification of regulated entity’s emissions covered by Chapter IVa of Directive 2003/87/EC.
+ 
+ **3.** A verifier shall on a regular basis make information available to the regulated entity and other relevant parties in accordance with the harmonised standard referred to in Annex II to this Regulation.
+ 
+ ### Article 43za — Impartiality and independence
+ 
+ **1.** A verifier shall be independent from a regulated entity and impartial in carrying out its verification activities.
+ 
+ To ensure independence and impartiality, the verifier and any part of the same legal entity shall not be a regulated entity, the owner of a regulated entity or owned by it nor shall the verifier have relations with the regulated entity that could affect its independence and impartiality. The verifie…
+ 
+ **2.** A verifier shall be organised in a manner that safeguards its objectivity, independence and impartiality. For the purposes of this Regulation, the relevant requirements on the structure and organisation of the verifier laid down in the harmonised standard referred to in Annex II shall apply.
+ 
+ **3.** A verifier shall not carry out verification activities for a regulated entity that poses an unacceptable risk to its impartiality or that creates a conflict of interest for it. The verifier shall not use personnel or contracted persons in the verification of a regulated entity’s report that i…
+ 
+ An unacceptable risk to impartiality or a conflict of interest referred to in the first sentence of the first subparagraph shall be considered to have arisen in particular in either of the following cases:
+ 
+ (a) where a verifier or any part of the same legal entity provides consulting services to develop part of the monitoring and reporting process that is described in the monitoring plan approved by the competent authority, including the development of the monitoring methodology, the drafting of a regu…
+ 
+ (b) where a verifier or any part of the same legal entity provides technical assistance to develop or maintain the system implemented to monitor and report emissions.
+ 
+ **4.** A conflict of interest for a verifier in the relations between it and a regulated entity shall be considered to have arisen in particular in either of the following cases:(a) where the relationship between the verifier and the regulated entity is based on common ownership, common governance, …
+ 
+ For the purposes of point (b) of the first subparagraph, the verifier’s impartiality shall be considered compromised where the relations between the verifier and the consultancy body, technical assistance body or the other organisation is based on common ownership, common governance, common manageme…
+ 
+ **5.** A verifier shall not outsource the closing of the agreement between the regulated entity and the verifier, the independent review or the issuance of the verification report. For the purposes of this Regulation, when outsourcing other verification activities, the verifier shall meet the releva…
+ 
+ However, contracting individuals to carry out verification activities shall not constitute outsourcing for the purposes of the first subparagraph if the verifier, when contracting those persons, takes full responsibility for the verification activities performed by contracted personnel. When contrac…
+ 
+ **6.** A verifier shall establish, document, implement and maintain a process to ensure continuous impartiality and independence of the verifier, parts of the same legal entity as the verifier, other organisations referred to in paragraph 4, and of all personnel and contracted persons involved in th…
+ 
+ **6a.** When verifying the same regulated entity as in the previous year, the verifier shall consider the risk to impartiality and take measures to reduce the risk to impartiality.
+ 
+ **7.** As of 2026, where the EU ETS lead auditor undertakes annual verification of emissions covered by Chapter IVa of Directive 2003/87/EC for a period of five consecutive years for a given regulated entity, it shall then take a three consecutive years break from providing verification services to …
+ 
+ **1.** The competent authority of the Member State where the verifier is carrying out the verification shall annually communicate to the national accreditation body which has accredited that verifier at least the following:▼M2(a) relevant results from checking the operator’s or aircraft operator’s r…
− **1.** The competent authority of the Member State where the verifier is carrying out the verification shall annually communicate to the national accreditation body which has accredited that verifier at least the following:(a) relevant results from checking the operator's and aircraft operator's rep…
+ **1.** For the purposes of enabling the national accreditation body to draft the accreditation work programme and the management report referred to in Article 71, a verifier shall by 15 November of each year send the following information to the national accreditation body that has accredited that v…
− **1.** For the purposes of enabling the national accreditation body to draft the accreditation work programme and the management report referred to in Article 71, a verifier shall by 15 November of each year send the following information to the national accreditation body that has accredited that v…