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Auditors are expected to provide an audit report under the Renewable Energy Target:
Audit reports underpin the effectiveness and integrity of the certifiable amounts issued by CER. See
Applying for an exemption certificate for general application information.
Applicants submit an audit report with their annual exemption certificate application if their site’s certifiable amount is expected to be 15,000 megawatt hours (MWh) or more for the certifiable amount period and:
A certifiable amount is a letter that details the amount of electricity consumed as a relevant acquisition of electricity in MWh for the EITE activity at the site to produce the relevant product.
An exemption certificate is a letter that confirms eligibility under the legislation and the use amount formula that determines the certifiable amount.
The certifiable amount and exemption certificate allows a nominated liable entity to decrease their relevant acquisitions of electricity.
An audit report must be completed by a Category 2
registered greenhouse and energy auditor who has no conflict of interest. The audit must be conducted in accordance with the relevant requirements for assurance engagements under the
National Greenhouse and Energy Reporting (Audit) Determination 2009. Ensure that you engage with your auditor early, so that the audit report is submitted with your application. CER recommends that you engage your auditor at least 4 months before submitting your application.
The audit report must approve various aspects of an applicant’s exemption certificate application.
Auditors must set out a reasonable assurance conclusion under 22UH(3) of the
Renewable Energy (Electricity) Regulations 2001 (the Regulations) as to whether:
Auditors, under regulation 22O of the Regulations, must determine:
documentasset:Basis of Preparation Report template for guidance on how the applicants should be communicating this information.
CER expects all exemption certificate auditors to:
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The Clean Energy Regulator is a Government body responsible for accelerating carbon abatement for Australia.