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Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (Accreditation and Verification Regulation)RecitalsChapter I General provisions (arts. 1-5)Article 1 Subject matterArticle 2 ScopeArticle 3 DefinitionsArticle 4 Presumption of conformityArticle 5 General framework for accreditationChapter II Verification of Operator's Aircraft Operator's Reports' (arts. 6-34a and draft art. 34b)Article 6 Reliability of verificationArticle 7 General obligations of the verifierArticle 8 Pre-contractual obligationsArticle 9 Time allocationArticle 10 Information from an operator or aircraft operatorArticle 11 Strategic analysisArticle 12 Risk analysisArticle 13 Verification planArticle 14 Verification activitiesArticle 15 Analytical proceduresArticle 16 Data verificationArticle 17 Verification of the correct application of the monitoring methodologyArticle 17a Checks on energy efficiency recommendationsArticle 17b Checking the application of derogations listed in Article 22a(1), second subparagraph, of Delegated Regulation (EU) 2019/331Article 18 Verification of methods applied for missing dataArticle 19 Uncertainty assessmentArticle 20 SamplingArticle 21 Site visitsArticle 22 Addressing misstatements, non-conformities and non-complianceArticle 23 Materiality levelArticle 24 Concluding on the findings of verificationArticle 25 Independent reviewArticle 26 Internal verification documentationArticle 27 Verification reportArticle 28 Limitation of scopeArticle 29 Addressing outstanding non-material non-conformitiesArticle 30 Improvement of the monitoring and reporting processArticle 30a Addressing observations on implementation of energy efficiency recommendationsArticle 31 Simplified verification for installationsArticle 32 Conditions for not carrying out site visitsArticle 33 Simplified verification for aircraft operatorsArticle 34 Simplified verification plansArticle 34a Virtual site visits for the verification of operator's or aircraft operator's reportArticle 34b Virtual site visits for the verification of aircraft operator's emission reportsChapter III Requirements for verifiers (arts. 35-43)Article 35 Sectoral scopes of accreditationArticle 36 Continued competence processArticle 37 Verification teamsArticle 38 Competence requirements for EU ETS auditors and EU ETS lead auditorsArticle 39 Competence requirements for independent reviewersArticle 40 Use of technical expertsArticle 41 Procedures for verification activitiesArticle 42 Records and communicationArticle 43 Impartiality and independenceChapter IIIa Verification of Regulated Entity's Reports (arts. 43a-43za)Article 43a Reliability of verification of regulated entity's reportsArticle 43b General obligations of the verifierArticle 43c Pre-contractual obligationsArticle 43d Time allocationArticle 43e Information from the regulated entityArticle 43f Strategic analysisArticle 43g Risk analysisArticle 43h Verification planArticle 43i Verification activitiesArticle 43j Analytical proceduresArticle 43k Data verificationArticle 43l Verification of the correct application of the monitoring methodologyArticle 43m Verification of methods applied for missing dataArticle 43n SamplingArticle 43o Addressing misstatements, non-conformities and non-complianceArticle 43p Materiality levelArticle 43q Concluding on verification, independent review and recordingArticle 43r Verification reportArticle 43s Limitation of scopeArticle 43t Addressing outstanding non-material non-conformitiesArticle 43u Improvement of the monitoring and reporting processArticle 43v Site visits and simplified verificationArticle 43w Conditions for not carrying out site visitsArticle 43x Simplified verification plan and virtual site visitsArticle 43y Scope of accreditationArticle 43z Verifier's procedures and documentationArticle 43za Impartiality and independenceChapter IV Accreditation (arts. 44-54)Article 44 AccreditationArticle 45 Objectives of accreditationArticle 46 Request for accreditationArticle 47 Preparation for assessmentArticle 48 AssessmentArticle 49 Decision on accreditation and accreditation certificateArticle 50 SurveillanceArticle 51 ReassessmentArticle 52 Extraordinary assessmentArticle 53 Extension of scopeArticle 54 Administrative measuresChapter V Requirements concerning accreditation bodies for the accreditation of ETS verifiers (arts. 55-69)Article 55 National accreditation bodyArticle 56 Cross-border accreditationArticle 57 Independence and impartialityArticle 58 Assessment teamArticle 59 Competence requirements for assessorsArticle 60 Technical expertsArticle 61 ProceduresArticle 62 ComplaintsArticle 63 Records and documentationArticle 64 Access to information and confidentialityArticle 65 Peer evaluationArticle 66 Corrective actionArticle 67 Mutual recognition of verifiersArticle 68 Monitoring of services deliveredArticle 69 Electronic data exchange and use of automated systemsChapter VI Information exchange (arts. 70-77)Article 70 Information exchange and focal pointsArticle 71 Accreditation work programme and management reportArticle 72 Information exchange on administrative measuresArticle 73 Information exchange by the competent authorityArticle 74 Information exchange on surveillanceArticle 75 Information exchange with a Member State where the verifier is establishedArticle 76 Databases of accredited verifiersArticle 77 Notification by verifiersChapter VII Final provisions (arts. 78-79)Article 78 Repeal of Regulation (EU) No 600/2012 and transitional provisionsArticle 79 Entry into forceAnnex I Scope of accreditation for verifiersAnnex II Requirements on verifiersAnnex III Minimum requirements of the accreditation process and requirements on accreditation bodiesAnnex IV Correlation tableDone at
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Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2025 - onwards
Version 2 of 2

Article 43y Scope of accreditation

The verifier shall only issue a verification report to a regulated entity that performs an activity that is covered by activity group No 1c in Annex I to this Regulation for which the verifier has been granted accreditation in accordance with Regulation (EC) No 765/2008 and this Regulation.

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