For the purposes of this Regulation, in addition to the definitions laid down in Article 3 of Implementing Regulation (EU) 2018/2066, the following definitions shall apply:

(A1)'the 2012 Regulations' means the Greenhouse Gas Emissions Trading Scheme Regulations 2012;

(1) 'detection risk' means the risk that the verifier does not detect a material misstatement;

(2) 'accreditation' means attestation by a national accreditation body that a verifier meets the requirements set by harmonised standards, within the meaning of point 9 of Article 2 of Regulation (EC) No 765/2008, and requirements set out in this Regulation to carry out the verification of an operator's or aircraft operator's report pursuant to this Regulation;

(3) 'verifier' means a legal person or another legal entity carrying out verification activities pursuant to this Regulation and accredited by a national accreditation body pursuant to Regulation (EC) No 765/2008 and this Regulation at the time a verification report is issued;