Singapore legislation
Regulation 26
of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018
Regulation 26
Records to be kept by accredited external auditor
Subregulation 1
The accredited external auditor must keep and maintain complete and accurate records in Singapore of the following information and documents in relation to each verification engagement:
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.
Subregulation 2
The records mentioned in paragraph (1) must be kept for at least 5 years after the issue of the verification report for the verification engagement.