1. When completing the verification and considering the information obtained during the verification, the verifier shall:

(a) check the final data from the regulated entity, including data that have been adjusted based upon information obtained during the verification;

(b) review the regulated entity's reasons for any differences between the final data and data previously provided;

(c) review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority, including the procedures described in that plan, has been implemented correctly;

(d) assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;

(e) ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements;

(f) ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.