1. An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least:

(a)knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 in the case of verification of the baseline data report, new entrant data report or annual activity level report, this Regulation, relevant standards, and other relevant legislation, applicable guidelines, as well as relevant guidelines and legislation issued by the Member State in which the verifier is carrying out a verification;

(b) knowledge and experience of data and information auditing, including:

(i) data and information auditing methodologies, including the application of the materiality level and assessing the materiality of misstatements;

(ii) analysing inherent risks and control risks;

(iii) sampling techniques in relation to data sampling and checking the control activities;