Singapore legislation

Regulation 24

of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018

Regulation 24

Submission of verification report

Subregulation 1

The registered person must submit the emissions report and the verification report (including the supporting documents) to the Agency —

(a)

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

(b)

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

Subregulation 2

The accredited external auditor must separately submit a copy of the verification report and a summary of the final verification plan to the Agency —

(a)

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

(b)

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.

Subregulation 3

The summary of the final verification plan must be signed by —

(a)

the lead verifier;

(b)

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

(c)

the independent reviewer.