Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018

be in the form specified by the Agency;

set out all activity data for the business facility;

set out the computation of GHG emissions from each GHG emissions stream from the business facility;

specify the total GHG emissions from the business facility;

comply with all other requirements specified by the Agency; and

include all supporting documents in relation to sub‑paragraphs (a) to (e).

through the EDMA system, or in any other manner that the Agency may allow in any particular case;

by the applicable time in paragraph (2) or (4).

in the case of a business facility that was registered pursuant to section 8(1)(a)(i) of the Act, not later than 31 December of the year immediately following the trigger year in which the reckonable GHG emissions of the business facility attain the second emissions threshold (or higher); and

in the case of a business facility that was registered pursuant to section 8(1)(a)(ii)(B) or (C) of the Act, within 6 months after the time by which the business facility was required to be registered under section 8(1)(a)(ii)(B) or (C) of the Act, whichever is applicable.

if the revision was for a change other than a significant change (as defined in regulation 7(4)), not later than 31 January of the year immediately after the year in which the change occurred; and

if the revision was for such significant change, within 30 days after the change occurred.

be in the form specified by the Agency;

set out all GHG emissions streams from the taxable facility;

set out —

every primary method, step and procedure used or to be used to compute the total GHG emissions from the taxable facility; and

every alternative method, step or procedure that is used or to be used if any primary method, step or procedure is no longer suitable or available in any particular circumstances that arise;

set out a quality management framework to ensure the integrity of the process of, and the computation of, the total GHG emissions from the taxable facility; and

include all supporting documents to substantiate the matters in sub‑paragraphs (b), (c) and (d).

be appropriate for the taxable facility; (b)enable the total GHG emissions from the taxable facility to be accurately computed; and (c)be based on technical or scientific considerations that establish the appropriateness, accuracy and completeness of the method, step and procedure for the taxable facility.

that all GHG emissions sources and streams from the taxable facility are reported and all GHG emissions from the taxable facility are computed;

that every method, step and procedure mentioned in paragraph (1)(c) is appropriate, and periodically reviewed to ensure its continued appropriateness;

that all data (including activity data) is accurately collected and checked;

that the data submitted in the emissions reports for the taxable facility is accurate and complete;

that every measurement system, equipment, tool or device used by the registered person to compute the total GHG emissions from the taxable facility is properly maintained and calibrated;

that there is no conflict of interest between the person computing the total GHG emissions from the taxable facility and the person checking the computation, at the time of the checking;

that a proper record is kept of any change to any method, step or procedure for the collection of data (including activity data) and the computation of the total GHG emissions from the taxable facility.

diagrams showing —

the location of the GHG emissions streams mentioned in paragraph (1)(b);

the location of any equipment, system, metering instrument and measurement and sampling point used in such GHG emissions streams; and

the flow of any material consumed or produced in such GHG emissions streams; (b)documents that substantiate every method, step and procedure mentioned in paragraph (1)(c); and

where the default conversion factor determined by the Agency is used despite a site specific conversion factor being derivable, an explanation from the registered person as to why the derivation of the site specific conversion factor is impractical.

a change (including an addition) in any process or activity that results in any such GHG emission that was not previously emitted from a source or stream being emitted, or any such new GHG emissions source or stream, from the taxable facility;

a change in any materials (including fuels and feedstock) consumed or produced in any process or activity of the taxable facility;

a change in any primary or alternative method, step or procedure mentioned in regulation 6(1)(c) that is set out in the monitoring plan; but not if the change is, in a case where the default conversion factor determined by the Agency is being used, the Agency changing the default conversion factor.

assess a monitoring plan and its supporting documents for a taxable facility under paragraph (3); and

submit a report on an assessment of the monitoring plan and its supporting documents under paragraph (4).

the measurement, reporting and verification of GHG emissions in an industry in which the taxable facility operates;

these Regulations; and

any other matter specified by the Agency that is relevant to the assessment of monitoring plans and submission of reports on such assessments.

the monitoring plan and its supporting documents are in compliance with these Regulations;

the supporting documents are complete and consistent with the monitoring plan; and

the monitoring plan has any error in relation to any primary or alternative method, step or procedure used or to be used to compute the total GHG emissions from the taxable facility.

the objectives and scope of the assessment;

the criteria used by the external auditor to assess the monitoring plan, where applicable;

the description of any error mentioned in paragraph (3)(c), and how it is resolved;

the dates when visits to the taxable facility were made and by whom;

any recommendation for any improvement to be made by the registered person; and

a statement as to whether —

the monitoring plan accurately reflects the processes and activities of the taxable facility; and

the monitoring plan and its supporting documents comply with these Regulations.

all monitoring plans and emissions reports, and their supporting documents, that are approved by the Agency for the business facility;

all information (including data) and documents that the registered person relied on in preparing any monitoring plan or emissions report for the business facility.

maintain the same in good working order for optimal operation during the operating hours of the business facility; and

make the same available for physical inspection if required by the Agency or any authorised officer.

a lead verifier mentioned in regulation 34(2) to lead and manage —

the assessment mentioned in regulation 15; and

if the proposed verification engagement is accepted by the accredited external auditor, the verification activities; and

any additional verifiers that the accredited external auditor thinks necessary.

the accredited external auditor is accredited for the industry sector in which the taxable facility operates;

the accredited external auditor and the registered person are independent of each other in relation to the taxable facility in accordance with regulation 37; and

the accredited external auditor has the competence, personnel and resources to conduct the verification engagement in accordance with these Regulations, taking into account the nature, scale and complexity of the verification engagement.

of the cessation; and

of the reasons for the cessation.

carry out a strategic assessment; (b)assess the inherent risks, control risks and detection risks associated with the verification engagement; and (c)develop the verification plan based on the assessments mentioned in sub‑paragraphs (a) and (b).

a data sampling plan setting out the scope and methods of sampling of data underlying the reckonable GHG emissions to which the emissions report relates;

an assessment of how the verification activities address the inherent risks and control risks, and lower the detection risks;

the dates of the proposed meetings between the accredited external auditor and the registered person;

the dates of the proposed site visits to the taxable facility.

be in the form specified by the Agency; and

be signed by the following:

the lead verifier;

if the taxable facility concerned operates in a complex sector, the verifier who is an expert in the complex sector;

the independent reviewer.

must not be released to the registered person so as not to compromise the objectivity of the verification; and (b)must be made available to the Agency upon request.

whether the emissions report complies with the approved monitoring plan; and

whether any underlying cause mentioned in regulation 21(2)(b) identified in verifications of emissions reports for prior reporting periods (if any) has been corrected.

there is an unforeseen event preventing the lead verifier from attending at the site for any health or safety reason; and

the alternative method allows the lead verifier to support the assessment mentioned in paragraph (1) by enabling the lead verifier to effectively do all of the following:

review supporting documents and evidence;

interview relevant personnel of the taxable facility;

review the inspection of meters and data collection systems at the taxable facility.

check for any changes to the taxable facility made during the reporting period that are not reflected in the approved monitoring plan; and

inform the Agency of the change within 7 working days after the discovery.

before the verification team issues the verification report, explain to the verification team why the registered person is unable to do so; and (b)in relation to such underlying cause, correct it before the registered person submits an emissions report for the taxable facility for the next reporting period.

in the form specified by the Agency; and

signed by —

the lead verifier;

if the taxable facility concerned operates in a complex sector, the verifier who is an expert in the complex sector; and

the independent reviewer.

a positive verification opinion if the verification team is able to state with a reasonable level of assurance that the aggregated error in the total reckonable GHG emissions for the reporting period does not exceed the materiality limit in paragraph (3);

a negative verification opinion if the verification team is unable to do so.

2% of the total reckonable GHG emissions for the reporting period, for a taxable facility with total reckonable GHG emissions equal to or more than 1,500,000 tonnes of carbon dioxide equivalence.

through the EDMA system, or in any other manner that the Agency may allow in any particular case; and

no later than 30 June of the year immediately following the end of the reporting period.

through the EDMA system, or in any other manner that the Agency may allow in any particular case; and

as soon as the verification engagement is completed, but no later than 30 June of the year immediately following the end of the reporting period to which the emissions report relates.

the lead verifier;

if the taxable facility concerned operates in a complex sector, the verifier who is an expert in the complex sector; and

the independent reviewer.

all verification reports (including their supporting documents) that are issued to the registered person;

all information (including data) and documents that the verification team relied on in planning and conducting the verification engagement;

all information and documents concerning the evaluations and decisions that allowed the verification team conducting the verification engagement to reach the verification opinion, including all corrected and uncorrected non‑conformities and misstatements identified during the verification engagement.

is a Singapore‑connected person who maintains premises in Singapore at which it keeps its records for its verification engagements conducted in Singapore;

is able to appoint —

a lead verifier that satisfies the requirements of regulation 31; and

an independent reviewer that satisfies the requirements of regulation 32,from among the employees of the person or an entity in the group of entities to which the person belongs; and

has sufficient systems in place —

to ensure independence and objectivity when performing greenhouse gas verification; (ii)to assess, maintain and document competence, including recruitment, technical training and ongoing performance evaluation of members of the verification team;

to keep and maintain records for each verification engagement in accordance with regulation 26, and to ensure the confidentiality of the records; and

to address revisions, appeals and complaints from a registered person whose emissions report is being verified by the person, as will enable the emissions report to be submitted by the registered person in the time required under these Regulations.

a citizen or permanent resident of Singapore;

a body corporate incorporated in Singapore; or

an unincorporated body established in Singapore.

in relation to a contravention or likely contravention, direct the accredited external auditor to take steps to rectify the contravention or desist from the contravention;

in any case —

suspend the accreditation; (ii)reduce the scope of the accreditation (including the period of accreditation);

without affecting regulation 34(3), remove from the award of accreditation any individual specified under regulation 34(2) that caused or contributed to the contravention or likely contravention; or

revoke the accreditation.

if any lead verifier, independent reviewer or expert in a complex sector specified in the award of accreditation to the accredited external auditor can no longer act as such for the accredited external auditor;

if any lead verifier, independent reviewer or expert in a complex sector specified in the award of accreditation to the accredited external auditor, being at any time accredited outside of Singapore to act as such, has the accreditation suspended or revoked; and

if the accredited external auditor no longer meets any requirement in regulation 29 or 30, as the case may be.

any person in a verification team appointed by A to be involved or involved in a verification engagement for the taxable facility has in the last 2 years provided consultancy to R relating to the requirements under Part 2;

any person in a verification team appointed by A to be involved or involved in a verification engagement for the taxable facility was, at any time in the last 2 years, personnel of R involved in any GHG emissions related work;

A has completed verification engagements for the taxable facility for 6 consecutive reporting periods;

A does not complete a verification engagement for the taxable facility undertaken by A;

R is in a position to influence the outcome of the verification engagement for the taxable facility undertaken by A.

declare the conflict to the Agency, within 7 working days after the discovery of the conflict;

suspend all verification activities under the verification engagement until such time as the conflict is resolved; and

notify the Agency of the resolution of the conflict within 7 working days after the resolution.

notify the Agency of every proposed site visit, for purposes of the verification engagement, at least 7 working days before the site visit, whether or not the site visit is specified in the summary of the verification plan submitted to the Agency under regulation 19; and

as may be required by the Agency, inform the Agency of any meeting —

at which a verification team of the accredited external auditor will be discussing matters relating to, or conducting, any verification activity for the verification engagement; or

which the verification team or any member of the verification team is to have with a registered person for the purposes of a verification engagement.

the accredited external auditor must make arrangements with the registered person of the taxable facility for the Agency to attend at the premises of the registered person, as may be necessary;

the registered person must permit the Agency to attend at the premises of the registered person; and

the verification team and the registered person must cooperate with the Agency during the audit.