Singapore legislation

Regulation 29

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

Regulation 29

Criteria for non-complex sector accreditation

Subregulation 1

The Agency must not accredit a person as an accredited external auditor for all non‑complex sectors unless the Agency is satisfied, through documentation provided by the person and interviews with the person and employees of the person, that the person —

(a)

is a Singapore‑connected person who maintains premises in Singapore at which it keeps its records for its verification engagements conducted in Singapore;

(b)

is able to appoint —

(i)

a lead verifier that satisfies the requirements of regulation 31; and

(ii)

an independent reviewer that satisfies the requirements of regulation 32,from among the employees of the person or an entity in the group of entities to which the person belongs; and

(c)

has sufficient systems in place —

(i)

to ensure independence and objectivity when performing greenhouse gas verification; (ii)to assess, maintain and document competence, including recruitment, technical training and ongoing performance evaluation of members of the verification team;

(iii)

to keep and maintain records for each verification engagement in accordance with regulation 26, and to ensure the confidentiality of the records; and

(iv)

to address revisions, appeals and complaints from a registered person whose emissions report is being verified by the person, as will enable the emissions report to be submitted by the registered person in the time required under these Regulations.

Subregulation 2

In this regulation, “Singapore‑connected person” means —

(a)

a citizen or permanent resident of Singapore;

(b)

a body corporate incorporated in Singapore; or

(c)

an unincorporated body established in Singapore.