Singapore legislation
Regulation 12
of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018
Regulation 12
Application of this Part
This Part applies to each verification engagement proposed to be undertaken or undertaken (as the case may be), by an accredited external auditor for the purpose of verifying an emissions report for a taxable facility of a registered person, to the extent that the emissions report relates to reckonable GHG emissions of the taxable facility for a reporting period or part determined under section 12 of the Act.