Singapore legislation
Regulation 21
of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018
Regulation 21
Correction of misstatements and non-conformities
Subregulation 1
The registered person must correct each misstatement and non-conformity, and their underlying causes (if any), identified by the verification team in the course of the verification engagement.
Subregulation 2
If the registered person is unable to correct any misstatement, non-conformity or underlying cause before the emissions report is required to be submitted to the Agency, the registered person must —
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.