Version status: Applicable, Entered into force | Document consolidation status: Updated to reflect all known changes

Published date: 31 December 2018

Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (Accreditation and Verification Regulation)

	Recitals
	Chapter I General provisions (arts. 1-5)
	Article 1 Subject matter
	Article 2 Scope
	Article 3 Definitions
	Article 4 Presumption of conformity
	Article 5 General framework for accreditation
	Chapter II Verification of Operator's Aircraft Operator's Reports' (arts. 6-34a and draft art. 34b)
	Article 6 Reliability of verification
	Article 7 General obligations of the verifier
	Article 8 Pre-contractual obligations
	Article 9 Time allocation
	Article 10 Information from an operator or aircraft operator
	Article 11 Strategic analysis
	Article 12 Risk analysis
	Article 13 Verification plan
	Article 14 Verification activities
	Article 15 Analytical procedures
	Article 16 Data verification
	Article 17 Verification of the correct application of the monitoring methodology
	Article 17a Checks on energy efficiency recommendations
	Article 17b Checking the application of derogations listed in Article 22a(1), second subparagraph, of Delegated Regulation (EU) 2019/331
	Article 18 Verification of methods applied for missing data
	Article 19 Uncertainty assessment
	Article 20 Sampling
	Article 21 Site visits
	Article 22 Addressing misstatements, non-conformities and non-compliance
	Article 23 Materiality level
	Article 24 Concluding on the findings of verification
	Article 25 Independent review
	Article 26 Internal verification documentation
	Article 27 Verification report
	Article 28 Limitation of scope
	Article 29 Addressing outstanding non-material non-conformities
	Article 30 Improvement of the monitoring and reporting process
	Article 30a Addressing observations on implementation of energy efficiency recommendations
	Article 31 Simplified verification for installations
	Article 32 Conditions for not carrying out site visits
	Article 33 Simplified verification for aircraft operators
	Article 34 Simplified verification plans
	Article 34a Virtual site visits for the verification of operator's or aircraft operator's report
	Article 34b Virtual site visits for the verification of aircraft operator's emission reports
	Chapter III Requirements for verifiers (arts. 35-43)
	Article 35 Sectoral scopes of accreditation
	Article 36 Continued competence process
	Article 37 Verification teams
	Article 38 Competence requirements for EU ETS auditors and EU ETS lead auditors
	Article 39 Competence requirements for independent reviewers
	Article 40 Use of technical experts
	Article 41 Procedures for verification activities
	Article 42 Records and communication
	Article 43 Impartiality and independence
	Chapter IIIa Verification of Regulated Entity's Reports (arts. 43a-43za)
	Article 43a Reliability of verification of regulated entity's reports
	Article 43b General obligations of the verifier
	Article 43c Pre-contractual obligations
	Article 43d Time allocation
	Article 43e Information from the regulated entity
	Article 43f Strategic analysis
	Article 43g Risk analysis
	Article 43h Verification plan
	Article 43i Verification activities
	Article 43j Analytical procedures
	Article 43k Data verification
	Article 43l Verification of the correct application of the monitoring methodology
	Article 43m Verification of methods applied for missing data
	Article 43n Sampling
	Article 43o Addressing misstatements, non-conformities and non-compliance
	Article 43p Materiality level
	Article 43q Concluding on verification, independent review and recording
	Article 43r Verification report
	Article 43s Limitation of scope
	Article 43t Addressing outstanding non-material non-conformities
	Article 43u Improvement of the monitoring and reporting process
	Article 43v Site visits and simplified verification
	Article 43w Conditions for not carrying out site visits
	Article 43x Simplified verification plan and virtual site visits
	Article 43y Scope of accreditation
	Article 43z Verifier's procedures and documentation
	Article 43za Impartiality and independence
	Chapter IV Accreditation (arts. 44-54)
	Article 44 Accreditation
	Article 45 Objectives of accreditation
	Article 46 Request for accreditation
	Article 47 Preparation for assessment
	Article 48 Assessment
	Article 49 Decision on accreditation and accreditation certificate
	Article 50 Surveillance
	Article 51 Reassessment
	Article 52 Extraordinary assessment
	Article 53 Extension of scope
	Article 54 Administrative measures
	Chapter V Requirements concerning accreditation bodies for the accreditation of ETS verifiers (arts. 55-69)
	Article 55 National accreditation body
	Article 56 Cross-border accreditation
	Article 57 Independence and impartiality
	Article 58 Assessment team
	Article 59 Competence requirements for assessors
	Article 60 Technical experts
	Article 61 Procedures
	Article 62 Complaints
	Article 63 Records and documentation
	Article 64 Access to information and confidentiality
	Article 65 Peer evaluation
	Article 66 Corrective action
	Article 67 Mutual recognition of verifiers
	Article 68 Monitoring of services delivered
	Article 69 Electronic data exchange and use of automated systems
	Chapter VI Information exchange (arts. 70-77)
	Article 70 Information exchange and focal points
	Article 71 Accreditation work programme and management report
	Article 72 Information exchange on administrative measures
	Article 73 Information exchange by the competent authority
	Article 74 Information exchange on surveillance
	Article 75 Information exchange with a Member State where the verifier is established
	Article 76 Databases of accredited verifiers
	Article 77 Notification by verifiers
	Chapter VII Final provisions (arts. 78-79)
	Article 78 Repeal of Regulation (EU) No 600/2012 and transitional provisions
	Article 79 Entry into force
	Annex I Scope of accreditation for verifiers
	Annex II Requirements on verifiers
	Annex III Minimum requirements of the accreditation process and requirements on accreditation bodies
	Annex IV Correlation table
	Done at