1.   Pursuant to conditionality requirements under Article 22a of Delegated Regulation (EU) 2019/331, the verifier shall check the implementation of recommendations from energy audits or certified energy management systems as referred to in Article 22a(3) of Delegated Regulation (EU) 2019/331 and confirm that the implementation of those recommendations is completed.

2.   For the purposes of confirming the completion of implementation of recommendations referred to in paragraph 1, the verifier shall check whether:

(a)	the procedure for implementing recommendations referred to in Article 22a(2) of Delegated Regulation 2019/331 has been followed, sufficiently documented and properly maintained;

(b)	the operator has taken concrete measures to implement the recommendations;

(c)	there is evidence of completion of implementation, including whether these recommendations have been marked as completed in the procedure referred to in point (a) of this paragraph.

1.   Where the implementation of recommendations referred to in Article 17a of this Regulation has not been completed, the verifier shall assess the operator’s evidence and check whether:

(a)	the energy efficiency recommendations referred to in Article 22a(1), second subparagraph, point (f), of Delegated Regulation (EU) 2019/331 were not issued in the first four years of the baseline period;

(b)	recommendations would not lead to energy savings within the system boundaries of the industrial process carried out at the installation;

(c)	the pay-back time referred to in Article 22a(1), second subparagraph, point (a), of Delegated Regulation (EU) 2019/331 exceeds three years;

(d)	the installation specific operating conditions, including planned or unplanned periods of maintenance, upon which the pay-back period was determined have not yet occurred;

(e)	the investment costs of the recommendations exceed the thresholds listed in Article 22a(1), second subparagraph, point (b) of Delegated Regulation (EU) 2019/331;

(f)	other measures have been implemented during or after the relevant baseline period which led to greenhouse gas emission reductions equivalent to those recommended by the energy audit report or a certified energy management system for the installation.

2.   Where the pay-back time referred to in Article 22a(1), second subparagraph, point (a), of Delegated Regulation (EU) 2019/331 is not specified in the energy audit report, the certified energy management system or a sworn declaration from the energy auditor, the verifier shall check:

(a)	the validity of the information used to determine the pay-back time;

(b)	the correct application of the method used to determine the pay-back time.

3.   For the purpose of assessing implementation of measures referred to in paragraph 1, point (f), the verifier shall check and confirm whether:

(a)	the operator has implemented the alternative measures and whether the implementation of those measures has been completed;

(b)	equivalent greenhouse gas emission reductions referred to in paragraph 1, point (f), have been achieved.’

1.   By way of derogation from Article 21(1), the verifier may decide to carry out a virtual site visit for the purpose of verifying an aircraft operator’s report in other cases than those covered by Article 34a. The verifier’s decision to carry out a virtual site visit shall be based on the outcome of the risk analysis and after determining that all relevant data can be remotely accessed by the verifier. The verifier shall inform the aircraft operator of its decision to carry out a virtual site visit without undue delay.

2.   The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the aircraft operator’s report is free from material misstatements.

3.   In other cases than those covered by Article 34a, the verifier shall always carry out a physical site visit in any of the following situations:

(a)	when the aircraft operator’s emission report is verified for the first time by the verifier;

(b)	if a verifier has not carried out a physical site visit in two reporting periods immediately preceding the current reporting period;

(c)	if, during the reporting period, there have been significant modifications to the monitoring plan including those referred to in Article 15(4) of Implementing Regulation (EU) 2018/2066;

(d)	if, for the previous reporting period, the compliance status figure in the Union Registry referred to in table XIV-I of Annex XIII to Commission Delegated Regulation (EU) 2019/1122 (*2) is other than the symbol A.

4.   Paragraph 3, point (d), shall not apply where the aircraft operator is eligible for simplified verification in accordance with Article 33(2).

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.

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 gas emissions permit and the monitoring plan approved by the competent authority;

(c)	the data in the regulated entity’s report is free from material misstatements;

(d)	information can be provided in support of the regulated entity’s data flow, control system and associated procedures to improve the performance of the regulated entity’s monitoring and reporting.

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 incomplete;

(c)	significant modifications in accordance with Article 75b(3) of Implementing Regulation (EU) 2018/2066 have been made during the reporting period and have not been accordingly approved by the competent authority.

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.

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 entity’s report in accordance with this Regulation;

(b)	undertake a review of the information supplied by the regulated entity to determine the scope of the verification;

(c)	assess whether the engagement falls within the scope of its accreditation;

(d)

assess whether it has the competence, personnel and resources required to select a verification team capable of dealing with the complexity of the regulated entity’s activities and fleet as well as whether it is capable of successfully completing the verification activities within the timeframe required;

(e)	assess whether it is capable of ensuring that the potential verification team at its disposal holds all the competence, and persons required to carry out verification activities for that specific regulated entity;

(f)	determine, for each verification engagement requested, the time allocation needed to properly carry out the verification.

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.

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 competent authority;

(c)	the required materiality level;

(d)	the complexity and completeness of the data flow activities and the control system of the regulated entity;

(e)	the location of information and data related to greenhouse gas emissions.

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 situations where the additional time may be needed shall include at least the following:

(a)	during the verification where the data flow activities, control activities or logistics of the regulated entity seem to be more complex than initially anticipated;

(b)	where misstatements, non-conformities, insufficient data or errors in the data sets are identified by the verifier during the verification.

3.   The verifier shall record the time allocated in the internal verification documentation.

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 as well as any other relevant versions of the monitoring plan approved by the competent authority, including evidence of that approval;

(c)	a description of the regulated entity’s data flow activities;

(d)	the regulated entity’s risk assessment, in accordance with Article 59(2), point (a), and Article 75o of Implementing Regulation (EU) 2018/2066, and an outline of the overall control system;

(e)	the procedures mentioned in the monitoring plan as approved by the competent authority, including the procedures for data flow activities and control activities;

(f)	the regulated entity’s report, including reported information listed in Annex Xb to Implementing Regulation (EU) 2018/2066;

(g)	information listed in Annex Xa to Implementing Regulation (EU) 2018/2066, where the regulated entity has received the information in the operator’s, aircraft operator’s or shipping company’s report, in accordance with Article 75v(2) of that Implementing Regulation;

(h)

where the regulated entity has received the information in the operator’s, aircraft operator’s or shipping company’s report pursuant to Annex Xa to Implementing Regulation (EU) 2018/2066, any observations or findings related to that regulated entity that were reported in the verification report by the verifier verifying the operator’s, aircraft operator’s or shipping company’s report in accordance with Article 27(3), points (l), (o), (re) and (s), of this Regulation;

(i)	where applicable, the regulated entity’s sampling plan, referred to in Article 33 and Article 75k(1) of Implementing Regulation (EU) 2018/2066, as approved by the competent authority;

(j)	where the monitoring plan was modified during the reporting period, a record of all those modifications in accordance with Article 16(3) and Article 75b(1) of Implementing Regulation (EU) 2018/2066;

(k)	where applicable, the reports referred to in Article 75q of Implementing Regulation (EU) 2018/2066;

(l)	where the verifier did not carry out the verification for the regulated entity the previous year, the verification report from that previous year;

(m)	all relevant correspondence with the competent authority, in particular information related to the notification of modifications of the monitoring plan as well as corrections of reported data;

(n)	where applicable, the approval of the competent authority for not carrying out site visits pursuant to Articles 43v and 43w of this Regulation;

(o)	the regulated entity’s evidence demonstrating compliance with the uncertainty thresholds for the tiers laid down in the monitoring plan;

(p)	any other relevant information necessary for planning and carrying out the verification.

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.

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 the contract has been set correctly and to ensure that it is able to conduct the necessary risk analysis. The information shall include at least:

(a)	the information referred to in Article 43e(1);

(b)	the required materiality level;

(c)	the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same regulated entity.

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 well as the number and type of fuel consumers;

(c)	the monitoring plan approved by the competent authority as well as the specifics of the monitoring methodology and scope factor laid down in that monitoring plan, pursuant to Chapter VIIa of Implementing Regulation (EU) 2018/2066;

(d)	the nature, scale and complexity of the fuel streams as well as the equipment, data sources and processes used to determine the released fuel amounts, the origin and application of calculation factors and other primary data sources;

(e)	the data flow activities, the control system and the control environment.

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 reporting period;

(c)

where applicable, whether the modifications referred to in point (b) of this paragraph have been notified to the competent authority pursuant to Articles 15(1) and 75b(1) or Article 75g of Implementing Regulation (EU) 2018/2066 or approved by the competent authority in accordance with Articles 15(2) and 75b(1) of Implementing Regulation (EU) 2018/2066.

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 of those control activities.

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 materiality level referred to in Article 43f(2), point (b).

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.

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 the time and manner in which these activities are to be carried out;

(b)	a test plan setting out the scope and methods of testing the control activities as well as the procedures for control activities;

(c)	a data sampling plan setting out the scope and methods of data sampling related to data points underlying the aggregated emissions in the regulated entity’s report.

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) points (b) and (c).

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 verification opinion with reasonable assurance;

(d)	the materiality level;

(e)	the materiality of the contribution of an individual data element for the overall data set.

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.

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 and trends over time or between comparable items;

(b)	identify immediate outliers, unexpected data and data gaps.

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 relevance of the reported data;

(b)	substantive analytical procedures on the aggregated data and the data points underlying these data for the purposes of identifying potential structural errors and immediate outliers;

(c)	final analytical procedures on the aggregated data to ensure that all errors identified during the verification process have been resolved correctly.

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 evidence.

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.

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 data and carrying out recalculations.

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 released to the consumer;

(b)	the completeness of released fuel streams as described in the monitoring plan approved by the competent authority as well as the associated fuel quantities and emissions data;

(c)	the consistency between aggregated released fuel quantities and data on fuel purchased or otherwise supplied to the regulated entity;

(d)	the consistency of the aggregated reported data in a regulated entity’s report with primary source data;

(e)	the reliability and accuracy of the data.

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 approved monitoring plan.

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 VIIa of Implementing Regulation (EU) 2018/2066.

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 consistency between the information referred to Article 43e(1), point (g), of this Regulation with the information in the regulated entity’s report pertaining to Annex Xb to Implementing Regulation (EU) 2018/2066.

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 situation and whether they have been applied correctly.

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 has been applied correctly and appropriately documented.

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.

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, sampling is justified.

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. Based on the outcome of that assessment, the verifier shall determine whether additional verification activities are needed, whether the sampling size needs to be increased, and which part of the data population has to be corrected by the regulated entity.

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.

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 communicated misstatements or non-conformities.

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-conformity or misstatement in order to assess the impact of the non-conformities or misstatements on the reported data.

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 well as the particular circumstances of their occurrence.

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 this leads to material misstatement.

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 circumstances of their occurrence.

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 that is subject to verification.

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 subject to verification.

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 entity’s reasons for any differences between the final data and data previously provided;

(c)	review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority, including the procedures described in that plan, has been implemented correctly;

(d)	assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;

(e)	ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements;

(f)	ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.

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 justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions.

Article 26(2) and (3) shall apply for the purposes of verifying regulated entity’s reports.

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 regulated entity’s report contains material misstatements that were not corrected before issuing the verification report;

(c)	the scope of verification is too limited pursuant to Article 43s and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;

(d)	non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the regulated entity’s report is free from material misstatements.

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 entity’s report, including the permit and versions of the monitoring plan approved by the competent authority as well as the period of validity for each plan;

(f)	aggregated emissions associated with the fuel released for consumption to activity referred to in Annex III to Directive 2003/87/EC and per regulated entity;

(g)	the reporting period subject to verification;

(h)	the responsibilities of the regulated entity, the competent authority and the verifier;

(i)	the verification opinion statement;

(j)	a description of any identified misstatements and non-conformities that were not corrected before the issuance of the verification report;

(k)	the dates on which site visits were carried out and by whom, including dates of virtual site visits;

(l)	information on whether any site visits were waived as well as the reasons for waiving these site visits;

(m)	information on whether a virtual site visit was carried out as well as the reasons for carrying out virtual site visits and the date of approval of the competent authority;

(n)

confirmation that the verifier has carried out the checks pursuant to Article 43l(6) of this Regulation and that the information referred to in Article 43e(1), point (g), of this Regulation is consistent with the information in the regulated entity’s report pertaining to Annex Xb to Implementing Regulation (EU) 2018/2066;

(o)	any issues of non-compliance with Implementing Regulation (EU) 2018/2066 which have become apparent during the verification;

(p)

if approval by the competent authority cannot be obtained in time for the method used to complete the missing data pursuant to Article 43m(1), third subparagraph, of this Regulation a confirmation whether the method used is conservative and whether it does or does not lead to material misstatements;

(q)	recommendations for improvements, where applicable;

(r)	the names of the EU ETS lead auditor, the independent reviewer and, where applicable, the EU ETS auditor and the technical expert that were involved in the verification of the regulated entity’s report;

(s)	the date and signature by an authorized person on behalf of the verifier, including his name.

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 of the misstatement, non-conformity or non-compliance with Implementing Regulation (EU) 2018/2066;

(b)	why the misstatement has material effect, or not;

(c)	to which element of the regulated entity’s report the misstatement refers, or to what element of the monitoring plan the non-conformity refers;

(d)	to which Article in Implementing Regulation (EU) 2018/2066 the non-compliance relates.

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) 2018/2066, where relevant.

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.

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 regulated entity’s risk assessment;

(b)	the development, documentation, implementation and maintenance of data flow activities and control activities as well as the evaluation of the control system;

(c)	the development, documentation, implementation and maintenance of procedures for data flow activities and control activities as well as other procedures that a regulated entity has to establish pursuant to Implementing Regulation (EU) 2018/2066;

(d)	the monitoring and reporting of emissions, including in relation to achieving higher tiers, reducing risks and enhancing efficiency in the monitoring and reporting.

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.

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 information and evidence enabling it to conclude whether the regulated entity’s report is free from material misstatements.

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 as company headquarters and other off-site offices.

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;

(c)	the confirmation that the relevant conditions for not carrying out the site visits, pursuant to Article 43w of this Regulation are met;

(d)	the confirmation that the mandatory site visits, pursuant to paragraph 7 of this Article, are not applicable to that regulated entity.

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)	evidence that the relevant data can be remotely accessed;

(c)	evidence that the relevant conditions for not carrying out the site visits, pursuant to Article 43w of this Regulation, are met;

(d)	evidence that the mandatory site visits, pursuant to paragraph 7 of this Article, are not applicable to that regulated entity.

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)	significant modifications of the monitoring plan, in accordance with Article 75b(3) of Implementing Regulation (EU) 2018/2066, were made during the reporting period.

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 verifier shall carry out the activities listed in Annex II to this Regulation in accordance with the harmonised standard referred to in that Annex.

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.

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 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.   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 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.

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 regulated entity’s report and the drafting of the monitoring plan;

(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, common management or personnel, shared resources, common finances and common contracts or marketing;

(b)

where the regulated entity has received consulting services referred to in point (a) of paragraph 3 or technical assistance referred to in point (b) of that paragraph 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 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 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.

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 relevant requirements laid down in the harmonised standard referred to in Annex II.

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 these 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 these verification activities.

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 the verification. That process shall include a mechanism to safeguard the impartiality and independence of the verifier and shall meet the relevant requirements laid down in the harmonised standard referred to in Annex II.

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 the same regulated entity.’;

1.   Member States may require verifiers to use electronic templates or specific file formats for verification reports in accordance with Article 74(1) or Article 75u of Implementing Regulation (EU) 2018/2066 or in accordance with Article 13 of Delegated Regulation (EU) 2019/331.

2.   Standardised electronic templates or file format specifications may be made available for further types of communication between the operator, aircraft operator, regulated entity, verifier, competent authority and national accreditation body in accordance with Article 74(2) or Article 75u of Implementing Regulation (EU) 2018/2066.’