1. At the beginning of the verification the verifier shall assess the likely nature, scale and complexity of the verification tasks by carrying out a strategic analysis of all activities relevant to the regulated entity.

2. For the purpose of understanding the activities carried out by the regulated entity, the verifier shall collect and review the information needed to assess that the verification team is sufficiently competent to carry out the verification, to determine that the time allocation indicated in the contract has been set correctly and to ensure that it is able to conduct the necessary risk analysis. The information shall include at least:

(a) the information referred to in Article 43e(1);

(b) the required materiality level;

(c) the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same regulated entity.

3. When reviewing the information referred to in paragraph 1, the verifier shall at least assess the following:

(a) the category of the regulated entity as well as the sector activities to which the regulated entity releases the fuels for consumption;