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Audits in our schemes

12 September 2023

Audits are conducted under the Emissions Reduction Fund, the ​National Greenhouse and Energy Reporting scheme and the Renewable Energy Target.

Audits may be required:

  • to support an application or a report​
  • if we suspect a breach of legislation, or
  • as part of our broader compliance monitoring strategy.


Who conducts audits?​​​

Registered greenhouse and energy auditors conduct most of the audits required under each scheme. The Clean Energy Regulator maintains a register of auditors that participants can use to select an auditor to suit their needs. See the Audit determination handbook ​for more information. ​​

Emissions Reduction Fund audits​

Audits under the Emissions Reduction Fund are required to establish reasonable assurance that the calculation of carbon abatement reported by a project is accurate. Initial audits cover a period of at least six months, and all other scheduled audits cover a minimum of 12 months.

In addition, unscheduled or triggered audits may be identified by the Clean Energy Regulator for individual projects that report carbon abatement over 100,000 t CO2-e in a single report, that are varied during the crediting period, or for other reasons determined by the Clean Energy Regulator.

See more information about Emissions Reduction Fund audits.

Renewable Energy Target exemption certificate audits

Audits are required under the Renewable Energy Target for companies that apply for an exemption certificate under the electricity use method and who expect to consume over 15,000 MWh of relevant acquisitions of electricity for the application year. For more information, refer to Division 4 Subdivision BB of the Renewable Energy (Electricity) Regulations 2001.

See Emissions-intensive trade-exposed activity information for companies and Providing an audit report for more information.

Greenhouse and energy reporting audits

Greenhouse and energy audits are used to determine whether registered corporations are complying with the National Greenhouse and Energy Reporting Act 2007​.

Safeguard mechanism audits

Responsible emitters for a facility with scope 1 emissions of more than 100,000 tCO2-e per year that wish to apply for a calculated baseline must also submit a safeguard mechanism audit with their application. Safeguard mechanism audits provide assurance of a corporations’ forecast production and emissions intensity and ensure that the initial calculated baseline criteria have been met.

See more information about applying for a calculated baseline under the safeguard mechanism.

Compliance monitoring and management

We run an annual audit program as part of our broader compliance monitoring strategy. If a scheme participant is selected for audit, they will receive a written notice stating that an audit is required and specifying the reason for and scope of the audit.

The Clean Energy Regulator pays for these audits, and will​ choose and appoint the auditor for this engagement.

Compliance management

Where the Clean Energy Regulator has reasonable grounds to suspect a breach of the legislation or that obligations a​​re not being met, we will send a scheme participant a written notice stating that an audit is required and specifying the matter or ‘area’ to be audited.

For these audits, the scheme participant must appoint and pay for a greenhouse and energy auditor of its own choice, unless a particular auditor has been specified in the notice.

Note: The Clean Energy Regulator expects all auditors to meet legislative requirements and apply due diligence when they conduct Part 6 audits. The Clean Energy Regulator may rely on the auditor’s opinion to make decisions related to an auditee. Where the Clean Energy Regulator suffers a loss as a result of its reliance on the auditor’s opinion, the Clean Energy Regulator may seek to recover some or all of that loss through legal action against the auditor.

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