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 Implementing Regulation (EU) 2019/1842, as appropriate;

the operator or aircraft operator has acted in compliance with the requirements of the greenhouse gas emissions permit and the monitoring plan approved by the competent authority, where the verification of an operator's emission report is concerned, and with the requirements of the monitoring plan approved by the competent authority, where the verification of an aircraft operator's emission or tonne-kilometre report is concerned;

where the verification of an operator’s baseline data report, new entrant data report or annual activity level report is concerned, the operator has acted in conformance with the requirements of the monitoring methodology plan pursuant to Article 8 of Delegated Regulation (EU) 2019/331 approved by the competent authority;

the data in the operator's or aircraft operator's report are free from material misstatements;

information can be provided in support of the operator's or aircraft operator's data flow activities, control system and associated procedures to improve the performance of their monitoring and reporting.

evaluate the risks involved to undertake the verification of the operator's or aircraft operator's report in accordance with this Regulation;

undertake a review of the information supplied by the operator or aircraft operator to determine the scope of the verification;

assess whether the engagement falls within the scope of its accreditation;

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

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 operator or aircraft operator;

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

the complexity of the installation or the aircraft operator's activities and fleet;

the level of information and the complexity of the monitoring plan approved by the competent authority or the monitoring methodology plan, as appropriate;

the required materiality level;

the complexity and completeness of the data flow activities and the control system of the operator or aircraft operator;

the location of information and data related to greenhouse gas emissions, tonne-kilometre data or data relevant for free allocation.

during the verification where the data flow activities, control activities or logistics of the operator or aircraft operator seem to be more complex than initially anticipated;

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

the operator's greenhouse gas emissions permit, if this concerns the verification of an operator's emission report;

the latest version of the operator's or aircraft operator's monitoring plan as well as any other relevant versions of the monitoring plan approved by the competent authority, including evidence of the approval;

the latest version of the operator's monitoring methodology plan as well as any other relevant versions of the monitoring methodology plan, including, where applicable, evidence of the approval;

a description of the operator's or aircraft operator's data flow activities;

the operator's or aircraft operator's risk assessment referred to in Article 59(2)(a) of Implementing Regulation (EU) 2018/2066 or Article 11(1) of Delegated Regulation (EU) ►M1  2019/331 ◄ , as appropriate, and an outline of the overall control system;

where applicable, the simplified uncertainty assessment referred to in Article 7(2)(c) of Delegated Regulation (EU) ►M1  2019/331 ◄ ;

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

the operator’s or aircraft operator’s annual emission, tonne-kilometre report, baseline data report, new entrant data report or annual activity level report, as appropriate;

the baseline data reports of previous allocation periods for earlier allocation phases and annual activity level reports of the previous years submitted to the competent authority for the purpose of Article 10a(21) of Directive 2003/87/EC, if applicable;

where applicable, the operator's sampling plan referred to in Article 33 of Implementing Regulation (EU) 2018/2066 as approved by the competent authority;

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

if the monitoring methodology plan was modified, a record of all modifications in accordance with Article 9 of Delegated Regulation (EU) 2019/331;

where applicable, the reports referred to in Article 69(1) and 69(4) of Implementing Regulation (EU) 2018/2066;

where applicable, information on how the operator has corrected non-conformities or addressed recommendations of improvements that were reported in the verification report concerning an annual activity level report from the previous year or a relevant baseline data report;

the verification report from the previous year or the previous baseline period, as appropriate, if the verifier did not carry out the verification for that particular operator or aircraft operator the previous year or baseline period, as appropriate;

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

information on databases and data sources used for monitoring and reporting purposes, including those from Eurocontrol or another relevant organisation;

where the verification concerns the emission report of an installation carrying out the geological storage of greenhouse gases in a storage site permitted under Directive 2009/31/EC, the monitoring plan required by that Directive and the reports required by Article 14 of that Directive, covering at least the reporting period of the emissions report to be verified;

where applicable, the approval of the competent authority for not carrying out site visits for installations pursuant to Article 31(1);

the operator's evidence demonstrating compliance with the uncertainty thresholds for the tiers laid down in the monitoring plan;

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

the information referred to in Article 10(1);

the required materiality level;

the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same operator or aircraft operator.

for the purposes of the verification of the operator's emission report, the category of the installation referred to in Article 19 of Implementing Regulation (EU) 2018/2066 and the activities carried out at that installation;

for the purposes of the verification of the aircraft operator's emission or tonne- kilometre report, the size and nature of the aircraft operator, the distribution of information in different locations as well as the number and type of flights;

the monitoring plan approved by the competent authority or monitoring methodology plan, as appropriate, as well as the specifics of the monitoring methodology laid down in that monitoring plan or the monitoring methodology plan as appropriate;

the nature, scale and complexity of emission sources and source streams as well as the equipment and processes that have resulted in emissions, tonne-kilometre data or data relevant for free allocation, including the measurement equipment described in the monitoring plan or monitoring methodology plan as appropriate, the origin and application of calculation factors and other primary data sources;

the data flow activities, the control system and the control environment.

whether the monitoring plan or monitoring methodology plan, as appropriate, presented to it is the most recent version and, where required, approved by the competent authority;

whether there have been any modifications to the monitoring plan during the reporting period;

whether there have been any modifications to the monitoring methodology plan during the baseline period or the activity level reporting period, as appropriate;

where applicable, whether the modifications referred to in point (b) have been notified to the competent authority pursuant to Article 15(1) or Article 23 of Implementing Regulation (EU) 2018/2066 or approved by the competent authority in accordance with Article 15(2) of that Implementing Regulation.

where applicable, whether the modifications referred to in point (ba) have been notified to the competent authority pursuant to Article 9(3) of Delegated Regulation (EU) 2019/331 or approved by the competent authority in accordance with Article 9(4) of that Regulation.

the inherent risks;

the control activities;

where control activities referred to in point (b) have been implemented, the control risks concerning the effectiveness of those control activities.

the findings from the strategic analysis referred to in Article 11(1);

the information referred to in Article 10(1) and Article 11(2)(c);

the materiality level referred to in Article 11(2)(b).

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;

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

a data sampling plan setting out the scope and methods of data sampling related to data points underlying the aggregated emissions in the operator or aircraft operator’s emission report, the aggregated tonne-kilometre data in the aircraft operator’s tonne-kilometre report or the aggregated data relevant for free allocation in the operator’s baseline data report, new entrant data report or annual activity level report.

the inherent risks and control risks;

the results of the analytical procedures;

the requirement to deliver a verification opinion with reasonable assurance;

the materiality level;

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

assess the plausibility of fluctuations and trends over time or between comparable items;

identify immediate outliers, unexpected data and data gaps.

preliminary analytical procedures on aggregated data before carrying out the activities referred to in Article 14 in order to understand the nature, complexity and relevance of the reported data;

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;

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

for the purposes of verifying an operator's emission report, the boundaries of an installation;

for the purposes of verifying an operator’s baseline data report, new entrant data report or annual activity level report, the boundaries of an installation and its sub-installations;

for the purposes of verifying an operator’s emission report, baseline data report, new entrant data report or annual activity level report, the completeness of source streams and emission sources as described in the monitoring plan approved by the competent authority or monitoring methodology plan, as appropriate;

for the purposes of verifying an aircraft operator's emission report and tonne-kilometre report, the completeness of flights covered by an aviation activity listed in Annex I to Directive 2003/87/EC for which the aircraft operator is responsible as well as the completeness of emission data and tonne-kilometre data respectively;

for the purposes of verifying an aircraft operator's emission report and tonne-kilometre report, the consistency between reported data and mass and balance documentation;

for the purposes of verifying an aircraft operator's emission report, the consistency between aggregated fuel consumption and data on fuel purchased or otherwise supplied to the aircraft performing the aviation activity;

for the purposes of verifying an annual activity level report, the accuracy of the parameters listed in Articles 16(5), 19, 20, 21 or 22 of Delegated Regulation (EU) 2019/331 as well as data required under paragraphs 1, 2 and 4 of Article 6 of Implementing Regulation (EU) 2019/1842;

the consistency of the aggregated reported data in an operator's or aircraft operator's report with primary source data;

where an operator applies a measurement-based methodology referred to in Article 21(1) of Implementing Regulation (EU) 2018/2066, the measured values using the results of the calculations performed by the operator in accordance with Article 46 of that Implementing Regulation;

the reliability and accuracy of the data.

whether all data on emissions, inputs, outputs and energy flows are attributed correctly to the sub-installations in line with the system boundaries as referred to in Annex I to Delegated Regulation (EU) ►M1  2019/331 ◄ ;

whether data are complete and whether data gaps or double counting have occurred;

whether activity levels for product benchmarks are based on a correct application of the product definitions listed in Annex I to Delegated Regulation (EU) ►M1  2019/331 ◄ ;

whether activity levels for the heat benchmark sub-installations, the district heating sub-installation, the fuel benchmark sub-installations and the process emissions sub-installations have been correctly attributed according to the products produced and pursuant to delegated acts adopted pursuant to Article 10b(5) of Directive 2003/87/EC;

whether the energy consumption has been correctly attributed to each sub-installation where applicable;

whether the value of the parameters listed in Articles 16(5), 19, 20, 21 or 22 of Delegated Regulation (EU) 2019/331 is based on a correct application of that Regulation;

for the purposes of verifying an annual activity level report and a new entrant data report, the date of start of normal operation as referred to in Article 5(2) of Delegated Regulation (EU) 2019/331;

for the purposes of verifying an annual activity level report, whether the parameters listed in points 2.3 to 2.7 of Annex IV to Delegated Regulation (EU) 2019/331, as appropriate to the installation, have been monitored and reported in the correct way in accordance with the monitoring methodology plan.

whether an assessment and quantification of the uncertainty has been carried out by the operator demonstrating that the required overall uncertainty threshold for the annual level of greenhouse gas emissions pursuant to point (c) of Article 22 of Implementing Regulation (EU) 2018/2066 has been met;

the validity of the information used for the assessment and quantification of the uncertainty;

whether the overall approach used for the assessment and the quantification of the uncertainty is in accordance with point (b) of Article 22 of Implementing Regulation (EU) 2018/2066;

whether evidence is provided that the conditions for the monitoring methodology referred to in point (a) of Article 22 of Implementing Regulation (EU) 2018/2066 have been met.

category A installations referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 and category B installations referred to in Article 19(2)(b) of that Implementing Regulation;

aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.

category C installations referred to in Article 19(2)(c) of Implementing Regulation (EU) 2018/2066;

aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO2.

the installation's total emissions, where the data relate to emissions;

the sum of imports and production of net measurable heat, if relevant, where the data relate to measurable heat data;

the sum of the amounts of waste gases imported and produced within the installation, if relevant;

the activity level of each relevant product benchmark sub-installation individually.

the results of the verification activities performed;

the strategic analysis, risk analysis and verification plan;

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, tonne-kilometre data or data relevant for free allocation.

the report is verified as satisfactory;

the operator's or aircraft operator's report contains material misstatements that were not corrected before issuing the verification report;

the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;

non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the operator's or aircraft operator's report is free from material misstatements;

where the monitoring methodology plan is not subject to the approval of the competent authority, non-compliance with Delegated Regulation (EU) ►M1  2019/331 ◄ provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the baseline data report or new entrant data report is free from material misstatements.

the name of the operator or aircraft operator that was subject to verification;

the objectives of the verification;

the scope of the verification;

a reference to the operator's or aircraft operator's report that has been verified;

the criteria used to verify the operator's or aircraft operator's report, including the permit, where applicable, and versions of the monitoring plan approved by the competent authority or monitoring methodology plan, as appropriate, as well as the period of validity for each plan;

in the case of verification of the baseline report required for allocation for the period 2021-2025, and the competent authority has not required the monitoring methodology plan to be approved, confirmation that the verifier has checked the monitoring methodology plan and that this plan is compliant with Delegated Regulation (EU) ►M1  2019/331 ◄ ;

where it concerns the verification of the operator's or aircraft operator's emission report, aggregated emissions or tonne-kilometres per activity referred to in Annex I to Directive 2003/87/EC and per installation or aircraft operator;

where it concerns the verification of the baseline data report or new entrant data report, aggregated annual verified data for each year in the baseline period for each sub-installation for the annual activity level and the emissions attributed to the sub-installation;

where it concerns the verification of the annual activity level report, aggregated annual verified data for each year in the activity level reporting period for each sub-installation for its annual activity level;

the reporting period, the baseline period or the activity level reporting period subject to verification;

the responsibilities of the operator or aircraft operator, the competent authority and the verifier;

the verification opinion statement;

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

the dates on which site visits were carried out and by whom;

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

any issues of non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 which have become apparent during the verification;

if approval by the competent authority cannot be obtained in time for the method used to complete the data gap pursuant to the last subparagraph of Article 18(1), a confirmation whether the method used is conservative and whether it does or does not lead to material misstatements;

a statement if the method used to complete any data gap pursuant to Article 12 of Delegated Regulation (EU) ►M1  2019/331 ◄ leads to material misstatements;

where the verifier has observed relevant changes to the parameters listed in Articles 16(5), 19, 20, 21 or 22 of Delegated Regulation (EU) 2019/331 or changes in the energy efficiency pursuant to paragraphs 1, 2 and 3 of Article 6 of Implementing Regulation 2019/1842, a description of those changes and related remarks;

where applicable, confirmation that the date of start of normal operation as referred to in Article 5(2) of Delegated Regulation (EU) 2019/331 has been checked;

recommendations for improvements, where applicable;

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 operator's or aircraft operator's report;

the date and signature by an authorised person on behalf of the verifier, including his name.

the size and nature of the misstatement, non-conformity or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842;

why the misstatement has material effect, or not;

to which element of the operator's or aircraft operator's report the misstatement refers, or to what element of the monitoring plan or the monitoring methodology plan the non-conformity refers;

to which Article in Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 the non-compliance relates.

the operator's or aircraft operator's risk assessment;

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

the development, documentation, implementation and maintenance of procedures for data flow activities and control activities as well as other procedures that an operator or aircraft operator has to establish pursuant to Implementing Regulation (EU) 2018/2066 or Article 11(2) of Delegated Regulation (EU) ►M1  2019/331 ◄ ;

the monitoring and reporting of emissions or tonne kilometres, including in relation to achieving higher tiers, reducing risks and enhancing efficiency in the monitoring and reporting;

the monitoring and reporting of data for baseline data reports, new entrant data reports and annual activity level reports.

when an operator’s emission report or annual activity level report is verified for the first time by the verifier;

for the purposes of verifying the operator’s emission report, if a verifier has not carried out a site visit in two reporting periods immediately preceding the current reporting period;

for the purposes of verifying the operator’s annual activity level report, if a verifier has not carried out a site visit during the verification of an annual activity level report or a baseline data report in the two activity level reporting periods immediately preceding the current activity level reporting period;

if, during the reporting period, there have been significant modifications of the monitoring plan including those referred to in Article 15(3) of Implementing Regulation (EU) 2018/2066;

if, during the activity level reporting period, there have been significant changes to the installation or its sub-installations which require significant modifications to the monitoring methodology plan, including those changes referred to in Article 9(5) of Delegated Regulation (EU) 2019/331;

if an operator's baseline data report or new entrant data report is verified.

evidence that it is not possible to carry out a physical site visit because of the serious, extraordinary and unforeseeable circumstances, outside the control of the operator or aircraft operator;

information on how the virtual site visit will be carried out;

the information on the outcome of the risk analysis by the verifier;

evidence of the measures taken by the verifier to reduce the verification risk to an acceptable level to obtain reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.

the competent authority has established that there are serious extraordinary and unforeseeable circumstances, outside the control of the operator or aircraft operator and immediate action is needed because of legally imposed national health reasons;

the operator or aircraft operator informs the competent authority about the verifier’s decision to carry out a virtual site visit, including the elements specified in paragraph 2.

general competence criteria for all personnel undertaking verification activities;

specific competence criteria for each function within the verifier undertaking verification activities, in particular for the EU ETS auditor, EU ETS lead auditor, independent reviewer and technical expert;

a method to ensure the continued competence and regular evaluation of the performance of all personnel that undertake verification activities;

a process for ensuring ongoing training of the personnel undertaking verification activities;

a 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.

the competence criteria referred to in points (a) and (b) of the first subparagraph of paragraph 2 are developed in accordance with the competence requirements under this Regulation;

all issues that may be identified related to the setting of the general and specific competence criteria pursuant to points (a) and (b) of the first subparagraph of paragraph 2 are addressed;

all the requirements in the competence process are updated and maintained as appropriate.

have a clear understanding of their individual role in the verification process;

be able to communicate effectively in the language necessary to perform their specific tasks.

knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 in the case of verification of the baseline data report, new entrant data report or annual activity level 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;

knowledge and experience of data and information auditing, including:

the ability to perform the activities related to the verification of an operator's or aircraft operator's report as required by Chapter II;

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.

policies and responsibilities;

management review;

internal audits;

corrective action;

actions to address risk and opportunities and to take preventive action;

control of documented information.

where the relationship between the verifier and the operator or aircraft operator is based on common ownership, common governance, common management or personnel, shared resources, common finances and common contracts or marketing;

where the operator or aircraft operator 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.

all information requested by the national accreditation body;

procedures and information concerning processes referred to in Article 41(1) and the information on the quality management system referred to in Article 41(2);

the competence criteria referred to in Article 36(2)(a) and (b), the results of the competence process referred to in Article 36 as well as other relevant documentation on the competence of all personnel involved in verification activities;

information on the process for ensuring continuous impartiality and independence referred to in Article 43(6), including relevant records on the impartiality and independence of the applicant and its personnel;

information on the technical experts and key personnel involved in the verification of operator's or aircraft operator's reports;

the system and process for ensuring appropriate internal verification documentation;

other relevant records referred to in Article 42(1).

a review of all relevant documents and records referred to in Article 46;

a visit of the premises of the applicant to review a representative sample of the internal verification documentation and to assess the implementation of the applicant's quality management system and the procedures or processes referred to in Article 41;

witnessing of a representative part of the requested scope for accreditation and the performance and competence of a representative number of the applicant's staff involved in the verification of the operator's or aircraft operator's report to ensure that the staff are operating in accordance with this Regulation.

the verifier has committed a serious breach of the requirements of this Regulation;

the verifier has persistently and repeatedly failed to meet the requirements of this Regulation;

the verifier has breached other specific terms and conditions of the national accreditation body.

the verifier has failed to remedy the grounds for a decision to suspend the accreditation certificate;

a member of the top management of the verifier or a verifier's staff involved in verification activities under this Regulation has been found guilty of fraud;

the verifier has intentionally provided false information or concealed information.

meet the requirements laid down in the harmonised standard pursuant to Regulation (EC) No 765/2008 referred to in Annex III;

have knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation 2019/1842 where the assessor assesses the verifier’s competence and performance for scope no 98 referred to in Annex I of this Regulation, this Regulation, relevant standards and other relevant legislation as well as applicable guidelines;

have knowledge of data and information auditing referred to in Article 38(1)(b) of this Regulation obtained through training or access to a person that has knowledge and experience of such data and information.

have knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation 2019/1842 where the technical expert assesses the verifier’s competence and performance for scope no 98 referred to in Annex I of this Regulation, this Regulation, relevant standards, and other relevant legislation as well as applicable guidelines;

have a sufficient understanding of verification activities.

the national accreditation body that is subject to the peer evaluation has carried out the accreditation activities in accordance with Chapter IV;

the national accreditation body that is subject to the peer evaluation has met the requirements laid down in this Chapter.

the anticipated time and place of the verification;

information on activities that the national accreditation body has planned for that verifier, in particular surveillance and reassessment activities;

dates of anticipated witnessing audits to be performed by the national accreditation body to assess the verifier, including the address and contact details of operators or aircraft operators that will be visited during the witness audit;

information on whether the national accreditation body has requested the national accreditation body from the Member State in which the verifier is performing the verification to carry out surveillance activities.

accreditation details of verifiers that were newly accredited by that national accreditation body, including the scope of accreditation for these verifiers

any changes to the scope of accreditation for these verifiers;

summarised results of surveillance and reassessment activities carried out by the national accreditation body;

summarised results of extraordinary assessments that have taken place, including reasons for initiating such extraordinary assessments;

any complaints filed against the verifier since the last management report and the actions taken by the national accreditation body;

details of action taken by the national accreditation body in response to the information that is shared by the competent authority, unless the national accreditation body has considered the information as a complaint within the meaning of Article 62.

relevant results from checking the operator's and aircraft operator's report and the verification reports, in particular of any identified non-compliance of that verifier with this Regulation;

results from the inspection of the operator or aircraft operator where those results are relevant for the national accreditation body concerning the verifier's accreditation and surveillance or where those results include any identified non-compliance of that verifier with this Regulation;

results from the evaluation of the internal verification documentation of that verifier where the competent authority has evaluated the internal verification documentation pursuant to Article 26(3);

complaints received by the competent authority concerning that verifier.

what action has been taken by the national accreditation body that has accredited the verifier;

where appropriate, how the findings were resolved by the verifier;

where relevant, what administrative measures have been imposed on the verifier.

the name and address of each verifier accredited by that national accreditation body;

the Member States in which the verifier is carrying out verification;

each verifier's scope of accreditation;

the date on which the accreditation was granted and the expiry date of the accreditation;

any information on administrative measures that have been imposed on the verifier.

the planned time and place of the verifications that the verifier is scheduled to perform;

the address and contact details of the operators or aircraft operators whose emissions, tonne-kilometre reports, baseline data reports, new entrant data reports or annual activity level reports are subject to its verification;

the names of the members of the verification team and the scope of the accreditation under which the operator's or aircraft operator's activity falls.