1. The verifier shall carry out the verification and the activities required by this Chapter with the aim of providing a verification report that concludes with reasonable assurance that the regulated entity's report is free from material misstatements.

2. The verifier shall plan and perform the verification with an attitude of professional scepticism, recognising that circumstances may exist that cause the information in the regulated entity's report to contain material misstatements.

3. The verifier must carry out verification in the public interest, and be independent of the regulated entity and the competent authorities responsible for Directive 2003/87/EC.

4. During the verification, the verifier shall assess whether:

(a) the regulated entity's report is complete and meets the requirements laid down in Annexes X and Xb to Implementing Regulation (EU) 2018/2066;