Singapore legislation
Regulation 27
of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018
Regulation 27
Provision of information to accredited external auditor
The registered person must make available to the accredited external auditor all information and documentation used by the registered person to calculate and report the reckonable GHG emissions from the taxable facility, and other information and documents required under these Regulations, including the following: (a)the approved monitoring plan for the taxable facility, as well as any other versions of the monitoring plan for the taxable facility that are relevant for the verification engagement;
the verification report for the previous reporting period; (c)all relevant correspondence with the Agency, in particular information relating to revisions of the monitoring plan for the taxable facility, and methods, steps and procedures to compute the reckonable GHG emissions of the taxable facility; (d)information used for measurement and reporting of reckonable GHG emissions;
any other relevant information necessary for the planning and carrying out of the verification engagement.