Competence requirements for EU ETS auditors and EU ETS lead auditors
Article 38
1. An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least: (a) knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Regulation (EU) …/… in the case of verification of the baseline data report or new entrant data report, this Regulation, relevant standards, and other relevant legislation, applicable guidelines, as well as relevant guidelines and legislation issued by the Member State in which the verifier is carrying out a verification; (b) knowledge and experience of data and information auditing, including: (i) data and information auditing methodologies, including the application of the materiality level and assessing the materiality of misstatements; (ii) analysing inherent risks and control risks; (iii) sampling techniques in relation to data sampling and checking the 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 operator's or aircraft operator's report as required by Chapter II; (d) knowledge of and experience in the sector specific technical monitoring and reporting aspects that are relevant for the scope of activities referred to in Annex I in which the EU ETS auditor is carrying out verification. 2. An EU ETS lead auditor shall meet the competence requirements for an EU ETS 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.