Singapore legislation
Regulation 38
of Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018
Regulation 38
Surveillance by Agency
Subregulation 1
An accredited external auditor that has undertaken a verification engagement for a registered person must —
notify the Agency of every proposed site visit, for purposes of the verification engagement, at least 7 working days before the site visit, whether or not the site visit is specified in the summary of the verification plan submitted to the Agency under regulation 19; and
as may be required by the Agency, inform the Agency of any meeting —
at which a verification team of the accredited external auditor will be discussing matters relating to, or conducting, any verification activity for the verification engagement; or
which the verification team or any member of the verification team is to have with a registered person for the purposes of a verification engagement.
Subregulation 2
For purposes of auditing the verification activities conducted by a verification team of an accredited external auditor, the Agency may accompany a verification team of the accredited external auditor on any site visit to a taxable facility, and attend any meeting mentioned in paragraph (1)(b).
Subregulation 3
For the purpose of paragraph (2) —
the accredited external auditor must make arrangements with the registered person of the taxable facility for the Agency to attend at the premises of the registered person, as may be necessary;
the registered person must permit the Agency to attend at the premises of the registered person; and
the verification team and the registered person must cooperate with the Agency during the audit.
Subregulation 4
Nothing in this regulation affects Division 1 of Part 8 of the Act.