Continued competence process
1. The verifier shall establish, document, implement and maintain a continued competence process to ensure that all personnel entrusted with verification activities are competent for the tasks that are allocated to them.
2. For the purposes of the competence process referred to in paragraph 1, the verifier shall establish, document, implement and maintain the following aspects:
(a)
general competence criteria for all personnel undertaking verification activities;
(b)
specific competence criteria for each function within the verifier undertaking verification activities, in particular for the shipping MRV lead auditor, the shipping MRV auditor, the independent reviewer and the technical expert;
(c)
a method for ensuring the continued competence and regular evaluation of the performance of all personnel undertaking verification activities;
(d)
a process for ensuring ongoing training of the personnel undertaking verification activities;
(e)
process for assessing whether the verification engagement falls within the scope of the verifier’s accreditation, and whether the verifier has the competence, personnel and resources required to select the verification team and successfully complete the verification activities within the timeframe required.
In evaluating the competence of the personnel pursuant to the first subparagraph, point (c), the verifier shall assess that competence against the competence criteria referred to in the first subparagraph, points (a) and (b).
The process referred to in the first subparagraph, point (e), shall also include a process for assessing whether the verification team holds all the competence and personnel required to carry out verification activities for a specific company.
The verifier shall develop general and specific competence criteria which are in conformity with the criteria laid down in Article 38(4) and Articles 39, 40 and 41.
3. The verifier shall monitor regularly, and at least annually, the performance of all personnel undertaking verification activities in order to confirm their continued competence.
4. The verifier shall regularly review the continued competence process referred to in paragraph 1 to ensure that:
(a)
the competence criteria referred to in paragraph 2, first subparagraph, points (a) and (b), are developed in accordance with the competence requirements under this Regulation;
(b)
all issues that may be identified related to the setting of the general and specific competence criteria pursuant to paragraph 2, first subparagraph, points (a) and (b), are addressed;
(c)
all the requirements in the competence process are updated and maintained as appropriate.
5. The verifier shall have a system for recording the results of the activities carried out in the competence process referred to in paragraph 1.
6. A sufficiently competent evaluator shall assess the competence and performance of a shipping MRV auditor and shipping MRV lead auditor.
The competent evaluator shall monitor those auditors during the verification of an emissions report or partial emissions report on the site of the company as appropriate, to determine whether they meet the competence criteria.
7. If a member of personnel fails to demonstrate that the competence criteria for a specific task allocated to that member have been fully met, the verifier shall identify and organise additional training or supervised work experience. The verifier shall monitor that member until the member demonstrates to the verifier that the member meets the competence criteria.
Verification teams
1. For each particular verification engagement, the verifier shall assemble a verification team capable of performing the verification activities referred to in Articles 4 to 36.
2. The verification team shall consist of one shipping MRV lead auditor and, where appropriate in the light of the verifier’s understanding of the complexity of the tasks to be carried out and its ability to conduct the necessary risk analysis, a suitable number of shipping MRV auditors and technical experts.
3. For the independent review of the verification activities related to a particular verification engagement, the verifier shall appoint an independent reviewer who shall not be part of the verification team.
4. Team members shall have a clear understanding of their specific role in the verification process and shall be able to communicate effectively in the language required to perform their verification tasks and to examine the information submitted by the company.
5. Where the verification team consists of one person, that person shall meet all the competence requirements for the shipping MRV auditor and the shipping MRV lead auditor and meet the requirements laid down in paragraph 4.
Competence requirements for shipping MRV auditors and shipping MRV lead auditors
1. Shipping MRV auditors shall have the competence to assess monitoring plans and verify emissions reports, partial emissions reports and reports at company level in accordance with Regulation (EU) 2015/757, Directive 2003/87/EC and this Regulation.
2. To that end, shipping MRV auditors shall have, at least:
(a)
knowledge of Regulation (EU) 2015/757, Directive 2003/87/EC, this Regulation, Implementing Regulation (EU) 2016/1927, Implementing Regulation (EU) 2016/1928, other relevant legislation, standards and applicable guidelines, as well as relevant guidelines and legislation issued by the Member State in which the verifier is established or the Member State of the administering authority responsible for the company for which the verifier is carrying out verification;
(b)
knowledge and experience of data and information auditing, including:
(i)
data and information auditing methodologies, application of the materiality level and assessing the materiality of misstatements;
(ii)
analysing inherent and control risks;
(iii)
sampling techniques in relation to data sampling and checking control activities;
(iv)
assessing data and information systems, IT systems, data-flow activities, control activities, control systems and procedures for control activities;
(c)
the ability to perform the activities related to the verification of an emissions report, partial emissions report or report at company level as required by Articles 4 to 36.
3. In addition, sector-specific knowledge and experience of relevant aspects as specified in Annex I to this Regulation shall be taken into consideration by verifiers for the purposes of assessing monitoring plans and verifying emissions reports, partial emissions reports and reports at company level.
4. A shipping MRV lead auditor shall meet the competence requirements for a shipping MRV auditor and shall have demonstrated competence to lead a verification team and to be responsible for carrying out the verification activities in accordance with this Regulation.
Competence requirements for independent reviewers
1. The independent reviewer shall have the appropriate authority to review the draft conclusions on the assessment of the monitoring plan, the draft verification report and internal verification documentation pursuant to Articles 8, 23 and 36.
2. The independent reviewer shall meet the competence requirements applying to shipping MRV lead auditors, as referred to in Article 39(4).
3. In order to assess whether the internal verification documentation is complete and whether enough evidence has been gathered in the course of the verification activities, the independent reviewer shall have the necessary competence to:
(a)
analyse the information provided and confirm its completeness and integrity;
(b)
challenge missing or contradictory information;
(c)
check data trails to assess whether the internal verification documentation is complete and provides sufficient information to support the draft conclusions on the assessment of the monitoring plan, the draft verification report and conclusions examined in the internal review.
Use of technical experts
1. When carrying out verification activities, a verifier may use technical experts to provide detailed knowledge and expertise on a specific subject matter needed to support the shipping MRV auditor and shipping MRV lead auditor in carrying out their verification activities.
2. Where the independent reviewer does not have the competence to assess a particular issue in the review process, the verifier shall request the support of a technical expert.
3. The technical expert shall have the competence and expertise required to support the shipping MRV auditor and the shipping MRV lead auditor, or the independent reviewer, where necessary, effectively on the subject matter for which knowledge and expertise of such expert is requested. In addition, the technical expert shall have a sufficient understanding of the issues referred to in Article 39.
4. The technical expert shall undertake specified tasks under the direction and full responsibility of the independent reviewer or of the shipping MRV lead auditor of the verification team in which the technical expert is operating.
Procedures for verification activities
1. Verifiers shall establish, document, implement and maintain one or more procedures and processes for the verification activities described in Articles 4 to 36.
2. When establishing and implementing such procedures and processes, the verifier shall carry out the activities in accordance with the harmonised standard pursuant to Regulation (EC) No 765/2008 concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition ( 13 ) .
3. Verifiers shall establish, document, implement and maintain a quality management system to ensure consistent development, implementation, improvement and review of the procedures and processes in accordance with the harmonised standard referred to in paragraph 2.
The quality management system shall include the following:
(a)
policies and responsibilities;
(b)
management review;
(c)
internal audits;
(d)
corrective action;
(e)
actions to address risk and opportunities and to take preventive action;
(f)
control of documented information.
4. In addition, verifiers shall establish the following procedures, processes and arrangements in accordance with the harmonised standard referred to in paragraph 2:
(a)
a process and policy for communication with the company;
(b)
adequate arrangements to safeguard the confidentiality of information obtained;
(c)
a process for dealing with appeals of the companies;
(d)
a process for dealing with complaints (including indicative timescale) of the companies;
(e)
a process for issuing a revised verification report where an error in the verification report, emissions report, partial emissions report or report at company level is identified after the verifier has submitted the verification report to the company;
(f)
a procedure or process for outsourcing verification activities to other organisations;
(g)
a procedure or process to ensure the verifier takes full responsibility for verification activities performed by contracted individuals;
(h)
processes ensuring the proper functioning of the quality management system as referred to in paragraph 3, including:
(i)
processes for the review of management system at least once a year, not exceeding 15 months between management reviews;
(ii)
processes for conducting internal audits at least once a year, not exceeding 15 months between internal audits;
(iii)
processes for identifying and managing non-conformities in the verifier’s activities and taking corrective action to address those non-conformities;
(iv)
processes for identifying risks and opportunities in verifier’s activities and taking preventive actions to mitigate those risks;
(v)
processes for the control of documented information.
Internal verification documentation
1. The verifier shall prepare and compile internal verification documentation containing at least:
(a)
the results of the verification activities performed;
(b)
the verification plan, the strategic analysis and the risk analysis;
(c)
sufficient information to support the assessment of the monitoring plan and of the draft verification report, including justifications for judgments as to whether or not misstatements were material.
2. The internal verification documentation shall be drafted in such a way that the independent reviewer referred to in Articles 8, 23 and 36 and the national accreditation body are able to assess whether the verification has been performed in accordance with this Regulation.
3. The verifier shall, upon request, provide the administering authority responsible with access to the internal verification documentation and other relevant information to facilitate an evaluation of the verification by the administering authority responsible. The administering authority responsible may set a timeframe within which the verifier shall provide access to that documentation.
Records and communication
1. Verifiers shall maintain and manage records to demonstrate compliance with this Regulation, including as regards the competence and impartiality of their personnel.
2. A verifier shall, on a regular basis, make information available to the company in accordance with the harmonised standard referred to in Article 42(2).
3. Verifiers shall safeguard the confidentiality of information obtained in the course of the verification, in accordance with the harmonised standard referred to in Article 42(2).
Impartiality and independence
1. A verifier shall be independent from the company 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 company as defined in Article 3, point (d), of Regulation (EU) 2015/757, the owner of such a company or owned by such a company, nor shall the verifier have relations with the company that could affect its independence and impartiality. The verifier shall also be independent from bodies that trade emission allowances under the greenhouse gas emission allowances trading system established pursuant to Article 19 of Directive 2003/87/EC.
2. Verifiers shall be organised in such a way as to safeguard their objectivity, independence and impartiality. For the purposes of this Regulation, the relevant requirements laid down in the harmonised standard referred to in Article 42(2) shall apply.
3. Verifiers shall not carry out verification activities for a company that poses an unacceptable risk to their impartiality or in respect of which they have a conflict of interests. The verifier shall not use personnel or contracted persons in the assessment of a monitoring plan or in the verification of an emissions report, partial emissions report or report at company level that involves an actual or potential conflict of interest. The verifier shall also ensure that the activities of personnel or organisations do not affect the confidentiality, objectivity, independence and impartiality of the verification. For this purpose, the verifier shall monitor the risks to impartiality and take appropriate action to address those risks.
4. An unacceptable risk to impartiality or a conflict of interests shall be considered to have arisen, inter alia, where a verifier, or any part of the same legal entity, provides:
(a)
consulting services to develop part of the monitoring and reporting process described in the monitoring plan, including development of the monitoring methodology, drafting of the emissions report, the partial emissions report or report at company level, and drafting of the monitoring plan;
(b)
technical assistance to develop or maintain the system for monitoring and reporting emissions or other relevant information under Regulation (EU) 2015/757.
5. A conflict of interest for a verifier in the relations between it and the company shall be considered to have arisen in particular in either of the following cases:
(a)
where the relationship between the verifier and the company is based on common ownership, common governance, common management or personnel, shared resources, common finances and common contracts or marketing;
(b)
where the company has received consulting services referred to in paragraph 4, point (a), or technical assistance referred to in paragraph 4, point (b), from a consultancy body, technical assistance body or another organisation having relations with the verifier and threatening the impartiality of the verifier.
For the purposes of the first subparagraph, point (b), 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 are based on common ownership, common governance, common management or personnel, shared resources, common finances, common contracts or marketing and common payment of sales commission or other inducement for the referral of new clients.
6. Verifiers shall not outsource the independent review or the issuance of the verification reports.
7. Where verifiers outsource other verification activities, they shall meet the relevant requirements laid down in the harmonised standard referred to in Article 42(2).
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 contracting individuals for carrying out verification activities, the verifier shall require those individuals to sign a written agreement that they comply with the procedures of the verifier and that there is no conflict of interest in carrying out those verification activities.
8. Verifiers shall establish, document, implement and maintain a process to ensure their continuous impartiality and independence, and those of the parts of the same legal entity, of other organisations referred to in paragraph 5, and of all personnel and contracted persons involved in the verification. That process shall include a mechanism to safeguard the impartiality and independence of the verifier and meet the relevant requirements laid down in the harmonised standard referred to in Article 42(2).
9. When verifying the same company as in the previous year, the verifier shall assess the risk to impartiality and take measures to reduce the risk to impartiality.
10. If the shipping MRV lead auditor undertakes annual verifications of reports at company level for a period of six consecutive years for a given company, the shipping MRV lead auditor shall take a three consecutive years break from providing verification of reports at company level for that same company. The six years maximum period includes verifications of reports at company level performed for the company starting after the entry into force of this Regulation.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
