In 2012, the Clean Energy Regulator initiated two field audits, visiting liable entities about their compliance obligations for the 2011 year. All audits were completed in 2012. The audits were performed to substantiate information provided to the Regulator and to determine compliance with the Act.
The field audits confirmed that all audited liable entities were reporting consistently and fully in accordance with the legislation. As in previous years, the Clean Energy Regulator found that some liable entities appear to lack the properly documented internal procedures that would lead to efficient and accurate reporting of relevant acquisitions.
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