Singapore legislation
Regulation 14
of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018
Regulation 14
Appointment of independent reviewer
Subregulation 1
For each verification engagement proposed or undertaken, the accredited external auditor must appoint an independent reviewer mentioned in regulation 34(2) to identify any errors made by the verification team in the conduct of the verification engagement, including any error in planning, in data sampling and of judgment.
Subregulation 2
The independent reviewer must not be a member of the verification team and must not undertake any of the verification activities of the verification team.