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Commission Implementing Regulation (EU) 2018/2067 Article 40

Commission Implementing Regulation (EU) 2018/2067 Article 40

Use of technical experts

Article 40

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 EU ETS auditor and EU ETS 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 EU ETS auditor and EU ETS lead auditor, or the independent reviewer, where necessary, effectively on the subject matter for which their knowledge and expertise is requested. In addition, the technical expert shall have a sufficient understanding of the issues described in points (a), (b) and (c) of Article 38(1). 4.   The technical expert shall undertake specified tasks under the direction and full responsibility of the EU ETS lead auditor of the verification team in which the technical expert is operating or the independent reviewer.

Read the full instrument → · Read this in context: CHAPTER III — REQUIREMENTS FOR VERIFIERS →

Other provisions in CHAPTER III — REQUIREMENTS FOR VERIFIERS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 40 of Commission Implementing Regulation (EU) 2018/2067 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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