Audits are conducted under the
Emissions Reduction Fund, the National Greenhouse and Energy Reporting scheme and the
Renewable Energy Target.
Audits may be required:
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.
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.
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.
Emissions-intensive trade-exposed activity information for companies and
Providing an audit report for more information.
Greenhouse and energy audits are used to determine whether registered corporations are complying with the
National Greenhouse and Energy Reporting Act 2007.
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.
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.
Where the Clean Energy Regulator has reasonable grounds to suspect a breach of the legislation or that obligations are 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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The Clean Energy Regulator is a Government body responsible for accelerating carbon abatement for Australia.