Other relevant standards that may be relevant and should be considered by auditors include:
- AS ISO 14064.3-2006 Greenhouse gases–Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions, and
- Standard on Related Services ASRS 4400 Agreed-upon Procedures Engagements to Report Factual Findings—applicable to all verification engagements covered by this handbook.
The APES 110 Code of Ethics for Professional Accountants issued by the Accounting Professional and Ethical Standards Board (APESB) may also provide guidance to auditors.
Relevant standards published by the International Organisation for Standardisation (ISO) include:
- ISO14064-1:2006 Greenhouse gases—Part 1: Specification with guidance at the organisation level for quantification and reporting of greenhouse gas emissions and removals
- ISO14064-2:2006 Greenhouse gases—Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements
- ISO14064-3:2006 Greenhouse gases—Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions, and
- ISO 14065:2007 Greenhouse gases—requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition.