For soil carbon projects, the first report must be made between six months to five years from the date the project was declared eligible and then up to every five years thereafter. You can divide your project areas into two or more parts when you report, as long as CEAs are not divided (Section 104).
Sections 93–96 list the information that must be included in your project reports. Applications for ACCUs can be made at the same time as you submit your project reports using the Certificate of entitlement including offsets report form. Full reporting, record keeping and monitoring requirements are set out in regulations and rules made under the Act. You should familiarise yourself with these requirements.
The Clean Energy Regulator will not issue ACCUs automatically on receipt of a project report.
Emissions Reduction Fund projects are able to generate credits throughout their crediting period. Crediting periods for each type of project are set out in Part 5 of the Act. The crediting period for a soil carbon project is 25 years.
Audits assess whether a project complies with the project registration, the relevant method and legislative requirements. Audit reports must be prepared by a registered Category 2 greenhouse and energy auditor; a list of auditors is available on the Clean Energy Regulator website under National Greenhouse and Energy Reporting.
The Clean Energy Regulator recommends you engage your auditor early when developing your project to ensure the project is auditable and to help the auditor plan activities throughout the reporting and post-reporting periods. The costs of any audit are your responsibility or the responsibility of your organisation. You must make available to the auditor all necessary documents and information, including data records, receipts and other supporting documentation, and calculation spread sheets.
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