National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019 (Cth)

National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019

National Greenhouse and Energy Reporting Regulations 2008

I, Mark Williamson, delegate of the Clean Energy Regulator acting under subsection 75A(7) of the National Greenhouse and Energy Reporting Act 2007, make the following Instrument under paragraph 6.72 (2) (b) of the National Greenhouse and Energy Reporting Regulations 2008.

Dated: 22 October 2019

Mark Williamson Executive General Manager Clean Energy Regulator

Contents 1 Name of Instrument................................................. 2 Commencement 3 Revocation 4 Definitions 5 Object 6 Qualifications - degree or equivalent to be conferred by appropriate institution....... 7 Knowledge of relevant legislation for category of auditor....................... 8 Evidence of knowledge of relevant legislation............................... 9 Knowledge of audit—Category 2 applicants...............................8 10 Knowledge of audit team leadership and assurance—Category 2 applicants.......9 11 Auditing experience requirements for applicants for Category 2 registration—auditing and preparing audit reports 11 12 Auditing experience requirements for applicants for Category 2 registration—audit team leadership 12

1 Name of Instrument This Instrument is the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019. 2 Commencement This Instrument commences on the day after it is registered. 3 Revocation This instrument revokes the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2018, signed 28 November 2018 by Mark Williamson, delegate of the Clean Energy Regulator, F2018L01653. 4 Definitions In this Instrument: Act means the National Greenhouse and Energy Reporting Act 2007. applicant means an applicant for registration as a greenhouse and energy auditor under regulation 6.23 of the Regulations. ASAE 3000 means the Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the Auditing and Assurance Standards Board, dated 30 May 2017. ASAE 3100 means the Standard on Assurance Engagements ASAE 3100 Compliance Engagements, issued by the Auditing and Assurance Standards Board, dated 21 February 2017. ASAE 3410 means the Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements, issued by the Auditing and Assurance Standards Board, dated 30 May 2017. AS ISO 14064.3–2006 means the Australian standard AS ISO 14064.3–2006, Greenhouse gases Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions, published by Standards Australia Limited, November 2006. AS/NZS ISO 19011:2014 means the Australian/New Zealand standard AS/NZS ISO 19011:2014, Guidelines for auditing management systems, published by Standards Australia International Ltd and Standards New Zealand, dated 18 August 2014. ASRS 4400 means the Standard on Related Services ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings, approved by the Auditing and Assurance Standards Board and operative from 1 July 2013. CFI Regulations mean the Carbon Credits (Carbon Farming Initiative) Regulations 2011. competent training provider, in relation to a training course, means a person or body that is recognised in the training industry as having expertise in conducting training in the subject matter of the training course. exemption certificate has the same meaning as in the REE Act. International Handbook of Universities means the 28th edition of the International Handbook of Universities, published by Palgrave Macmillan, 2016, ISBN: 978‑1‑50851‑5. ISAE 3000 means the International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, set out in the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, published by the International Federation of Accountants, October 2014, ISBN 978-1-60815-185-1. ISAE 3410 means the International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements, issued by the International Auditing and Assurance Standards Board, June 2012, ISBN 978 1 60815 121 9. ISO 14064-3:2019 means the international standard ISO 14064-3:2019, Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements, published by the International Organization for Standardization, April 2019. ISO 19011:2018 means the international standard ISO 19011:2018, Guidelines for auditing management systems, published by the International Organisation for Standardisation, July 2018. ISO/IEC 17024:2012 means the international standard ISO/IEC 17024:2012, Conformity assessment—General requirements for bodies operating certification of persons, published by the International Organization for Standardization, July 2012. NCOS means the National Carbon Offset Standard. It is a standard for making carbon neutral claims, and is published on the Department of Environment and Energy's website. The current certification categories came into force 1 November 2017. project proponent has the same meaning as in the CFI Act. Regulations means the National Greenhouse and Energy Reporting Regulations 2008. REE Act means the Renewable Energy (Electricity) Act 2000. REE Regulations means the Renewable Energy (Electricity) Regulations 2001. Renewable Energy legislation means the REE Act and REE Regulations. Supervisor means a person who has authority to: 1. assign tasks and duties to his or her subordinates and team members, 2. decide the order in which tasks and duties are performed by his or her subordinates and team members, 3. monitor his or her subordinates and team members in their performance of assigned tasks and duties, and 4. give instructions and orders to his or her subordinates and team members, and be held responsible for their work and actions. specified audits means all of the following types of audits: (a) an audit of an abatement certificate provider or a benchmark participant under the Electricity Supply Act 1995 (NSW); (b) an audit under the Corporations Act 2001; (c) an assurance engagement carried out in accordance with: (i) ASAE 3000; (ii) ISAE 3000; (iii) ASAE 3410; or (iv) ISAE 3410; (d) a greenhouse gas verification or offsets project verification carried out in accordance with: (i) AS ISO 14064.3–2006; or (ii) ISO 14064-3:2019; (e) a Part 6 audit; (f) a compliance engagement carried out in accordance with ASAE 3100; Table A provider means a body listed as a Table A provider in subsection 16-15 (1) of the Higher Education Support Act 2003. Table B provider means a body listed as a Table B provider in subsection 16-20 (1) of the Higher Education Support Act 2003. Note: A number of terms in this Instrument are defined in the Regulations. * Act * alternative audit * Audit Determination * audit team leader * Category 2 auditor * CFI Act * CFI legislation * Measurement Determination * Methodology Determination * NGER legislation * Part 6 audit 5 Object The object of this Instrument is to set out the ways in which the requirements of the Regulations in relation to qualifications, auditing knowledge and experience may be met. 6 Qualifications - degree or equivalent to be conferred by appropriate institution For regulation 6.11 of the Regulations, a degree (or equivalent) must have been conferred: (a) for an Australian university or equivalent institution of higher learning—by a body that: (i) is a Table A provider or a Table B provider; or (ii) was, at the time the degree (or equivalent) was conferred, equivalent to a body that is a Table A provider or a Table B provider; or (b) for an overseas university or equivalent institution of higher learning—by an institution that: (i) is listed in the International Handbook of Universities; or (ii) was, at the time the degree (or equivalent) was conferred, equivalent to an institution that is listed in the International Handbook of Universities.