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NATIONAL GREENHOUSE AND ENERGY REPORTING AMENDMENT REGULATIONS 2009 (NO. 2) (SLI NO 378 OF 2009)
EXPLANATORY STATEMENT
Select Legislative Instrument 2009 No. 378
National Greenhouse and Energy Reporting Act 2007
National Greenhouse and Energy Reporting Amendment Regulations 2009 (No. 2)
Introduction
The National Greenhouse and Energy Reporting Act 2007 (the Act) established a national framework for reporting greenhouse gas emissions, greenhouse gas projects and energy consumption and production by Australian corporations.
Section 77 of the Act provides that the Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.
The Act makes it mandatory for corporations which are governed under the Constitution, and which trigger certain thresholds, to report annually on their greenhouse gas emissions, energy consumption and energy production.
Data reported under the Act will inform decision making during the establishment and on‑going implementation of the Carbon Pollution Reduction Scheme, assist Australia to meet its international reporting obligations and inform government policy and programs and the Australian public. The Act establishes the Greenhouse and Energy Data Officer (GEDO) as the regulatory and administrative decision maker under the Act.
The Act received Royal Assent on 28 September 2007. The Act has been amended twice, by the National Greenhouse and Energy Reporting Amendment Act 2008 (the 2008 Amendment Act) and the National Greenhouse and Energy Reporting Amendment Act 2009 (the 2009 Amendment Act).
The National Greenhouse and Energy Reporting Regulations 2008 (the Principal Regulations) and the National Greenhouse and Energy Reporting (Measurement) Determination 2008 (the Measurement Determination) came into force on 1 July 2008. Both instruments were subsequently amended.
These regulations, the National Greenhouse and Energy Reporting Amendment Regulations 2009 (the Regulations) make further amendments to the Principal Regulations and have been grouped into two Schedules:
Schedule 1: Amendments relating to greenhouse and energy audits; and
Schedule 2: Consequential amendments
In relation to greenhouse and energy audits, the Regulations provide definitions for terms introduced by the 2009 Amendment Act and make amendments to existing provisions.
The Regulations also insert into the Principal Regulations requirements for greenhouse and energy auditors. These include the registration and deregistration of greenhouse and energy auditors; requirements for qualifications, knowledge and experience; the composition and skills of the greenhouse and energy audit team; establishment of a code of conduct; and independence requirements.
The amendments in relation to greenhouse and energy audits are intended to be read in conjunction with the National Greenhouse and Energy Reporting (Audit) Determination 2009 (the Audit Determination) and the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2009 (the Auditor Registration Instrument), both of which are still to be made.
Schedule 2 to the Regulations includes amendments consequential to those made to the Measurement Determination by the National Greenhouse and Energy Reporting (Measurement) Amendment Determination 2009, and reflect recent technical developments. The amendments in Schedule 2 are required to ensure consistency between the Principal Regulations and the Measurement Determination.
Details of the amendments to the Regulations are set out in the Attachment.
The Regulations would be a legislative instrument for the purposes of the Legislative Instruments Act 2003. The Regulations commence on the day after they are registered on the Federal Register of Legislative Instruments.
Consultation
In developing the Regulations, the Department of Climate Change has sought consultation and responded to feedback received from stakeholders.
Comprehensive consultation was undertaken in the development of the audit provisions of the Regulations with business and other stakeholders from 2007 and most significantly consultation paper was released in October 2008 for public comment and involved workshops held in most capital cities. Almost 300 people attended the workshops and 58 written submissions were received on the consultation paper.
During July 2009 the draft Regulations along with the draft Audit Determination were released for public comment on the Department of Climate Change website for a period of 4 weeks. Twenty-eight submissions were received and were broadly supportive of the draft Amendment Regulations, particularly on how greenhouse and energy auditors need to be registered with relevant experience to participate under the Act.
Authority: Section 77 of the National Greenhouse and Energy Reporting Act 2007
ATTACHMENT
Details of the National Greenhouse and Energy Reporting Amendment Regulations 2009 (No. 2)
Regulation 1 - Name of Regulations
This regulation provides that the title of the Regulations is the National Greenhouse and Energy Reporting Amendment Regulations 2009 (No. 2).
Regulation 2 - Commencement
This regulation provides for the Regulations to commence on the day after they are registered on the Federal Register of Legislative Instruments.
Regulation 3 - Amendment of National Greenhouse and Energy Reporting Regulations 2008
This regulation outlines that Schedule 1 and Schedule 2 amend the National Greenhouse and Energy Reporting Regulations 2008 (the Principal Regulations).
Item [1] Regulation 1.03, after definition of ARBN
This item inserts definitions of Audit Determination, audited body and Auditor Registration Instrument into definitions for the Principal Regulations. These terms are used extensively in the provisions added by the proposed Regulations.
The Audit Determination refers to the National Greenhouse and Energy Reporting (Audit) Determination 2009, the legislative instrument that will prescribe requirements to be met by audit team leaders in preparing for and carrying out greenhouse and energy audits and in preparing audit reports.
The audited body refers to the entity that is the subject of the greenhouse and energy audit including registered corporations and persons referred to in section 20 of the Act.
The Auditor Registration Instrument refers to the legislative instrument to be made by the Greenhouse and Energy Data Officer (GEDO) as per paragraph 75A(4) of the Act under the new regulation 6.72.
Item [2] Regulation 1.03, after definition of carbon dioxide equivalence or CO2-e
This item provides definitions for Category 1 auditor, Category 2 auditor, and Category 3 auditor.
The requirements for each category of greenhouse and energy auditor – namely qualifications, knowledge, expertise, competence and independence – are stipulated in Division 6.4 of the Regulations, inserted by item [16] below.
Item [3] Regulation 1.03, after definition of COD or chemical oxygen demand
This item defines Code of Conduct, as the principles set out in regulation 6.46 inserted by item [16] below.
Item [4] Regulation 1.03, after definition of compressed natural gas
This item defines a conflict of interest situation as having the meaning given by regulation 6.49 inserted by item [16] below.
Item [5] Regulation 1.03, definition of Determination
This item omits the definition of Determination, which is currently provided in regulation 1.03 of the Principal Regulations. The definition has been replaced with two separate definitions, Audit Determination (inserted by item [1] above) and Measurement Determination (inserted by item [9] below).
Item [6] Regulation 1.03, after definition of efficiency method
This item defines an eligible referee as having the meaning given by regulation 6.18 inserted by item [16].
Item [7] Regulation 1.03, after definition of emissions
This item defines engage in audit activity as having the meaning given by regulation 6.48 inserted by item [16].
Item [8] Regulation 1.03, after definition of industry sector
This item defines industry specialisation for greenhouse and energy auditors as an industry in respect of which an individual claims specialist knowledge. If a registered greenhouse and energy auditor indicates an industry specialisation in their application it will be recorded on the register of greenhouse and energy auditors and published to assist parties wishing to engage an auditor in the selection process.
Item [9] Regulation 1.03, after definition of listed activity
This item defines Measurement Determination as referring to the National Greenhouse and Energy Reporting (Measurement) Determination 2008.
Item [10] Regulation 1.03, after definition of network facility
This item defines NGER legislation as referring to:
· the Act;
· the Principal Regulations;
· the Measurement Determination;
· the Audit Determination; and
· the Auditor Registration Instrument.
This term is used throughout the Regulations for simplicity.
Item [11] Regulation 1.03, after definition of production
This item defines professional members of the audit team as having the meaning given by regulation 6.50 (inserted by item [16] below).
Item [12] Regulation 1.03, after definition of refinery gases and liquids
This item defines registration for Part 6 of the Principal Regulations (as inserted by item [16] below) as referring to registration of an individual as a greenhouse and energy auditor, and should not be confused with references to registration of reporting entities as used in other parts of the Principal Regulations.
This item also defines registration number as a number allocated to an individual under subparagraph 6.25(3)(b)(ii) when they are registered as a greenhouse and energy auditor.
Item [13] Regulation 1.03, note
This item replaces the note that currently exists at the end of regulation 1.03. The revised note points out that a number of the terms used throughout the Principal Regulations are terms which are defined in the Act.
As a result of the National Greenhouse and Energy Reporting Amendment Act 2009 (the 2009 Amendment Act), a number of the definitions in the Act were replaced or new terms inserted. The revised note reflects those changes.
Item [14] Subparagraph 3.04(h)(ii)
This item replaces ‘Act.’ with ‘Act;’ at the end of subparagraph 3.04(h)(ii) reflecting the inclusion of a new paragraph 3.04(i) after paragraph 3.04(h) as provided in item [15] below.
Item [15] After paragraph 3.04(h)
This item inserts a new paragraph at the end of paragraph 3.04(h), reflecting additional details to be entered by the Greenhouse and Energy Data Officer (GEDO) on the National Greenhouse and Energy Register established by section 16 of the Act.
The following additional information relating to greenhouse and energy audits will now be kept in relation to each registered corporation:
· whether a greenhouse and energy audit has been carried out in relation to the corporation;
· the type of audit carried out;
· the name of the audit team leader appointed to carry out the audit; and
· the findings of the audit.
Under subsection 16(3) of the Act, the GEDO may publish this information. The purpose of this amendment is to ensure that there is greater transparency about the compliance of registered corporations with the Act.
While this amendment allows for the GEDO to publish results of audits if it is determined that such information would inform stakeholders in a useful way, it does not mandate that the GEDO must do so. If the GEDO were to make this information publicly available, he or she would need to consider a variety of issues, and would need to establish clear criteria for disclosure.
Item [16] After Division 6.2
This item inserts a number of new Divisions into the Principal Regulations. These new Divisions include provisions required to establish a framework for the registration of greenhouse and energy auditors.
Among these provisions are significant new matters, including the establishment of the register of greenhouse and energy auditors; qualifications of applicants for registration; maintenance of registration of greenhouse and energy auditors; and other matters.
The new regulations are described below.
Division 6.3 Register of greenhouse and energy auditors
Subdivision 6.3.1 Overview
Regulation 6.05 - Overview of Division
Regulation 6.05 provides an overview of Division 6.3, which relates to the content and publication of the register of greenhouse and energy auditors kept by the GEDO.
This regulation also identifies the legislative basis for Division 6.3 as paragraphs 75A(5)(a) and (b) of the Act.
This register should not be confused with the register of reporting entities, the National Greenhouse and Energy Register, established by section 16 of the Act.
Subdivision 6.3.2 Register
Regulation 6.06 - Content of the register
This regulation specifies information which must be on the register of greenhouse and energy auditors kept by the GEDO in relation to registered individuals.
This information includes the individual’s name, date of registration, whether they are registered as a Category 1, 2 or 3 auditor, and other identifying information.
Regulation 6.07 - Publication of register
This regulation allows for publication of the information in the register of greenhouse and energy auditors as provided for by paragraph 75A(5)(b) of the Act.
Subregulation 6.07(1) lists the information the GEDO must publish from the register of greenhouse and energy auditors in relation to each individual who is registered.
Enabling the GEDO to publish the name, contact details and industry specialisation of registered greenhouse and energy auditors is necessary to enable entities other than the GEDO to engage a registered greenhouse and energy auditor.
Subregulation 6.07(2) provides that an individual suspended in accordance with regulation 6.30 is taken to be not registered for the purposes of this regulation. The effect is that information about suspended individuals will be removed from public material about registered greenhouse and energy auditors.
Division 6.4 Qualifications etc of applicants for registration
Subdivision 6.4.1 Overview
Regulation 6.08 - Overview of Division
This regulation provides an overview of Division 6.4, which relates to requirements for qualifications, status as a fit and proper person, knowledge and experience that an individual must meet to be registered as a greenhouse and energy auditor.
The regulation also identifies the legislative basis of the regulation as paragraphs 75A(2)(a) and (b) of the Act.
Regulation 6.09 - Overview of categories of registered greenhouse and energy auditors
This regulation provides an overview of the different categories and types of registered greenhouse and energy auditors.
There are three categories of greenhouse and energy auditor. As identified in subregulation 6.09(2), Category 1 is also further divided into technical and non-technical types. Subregulation 6.09(3) allows for each category and type of auditor to have different requirements as to qualifications, knowledge and experience.
The differing requirements for the categories and types of auditors reflect the levels of complexity of the differing audit engagements that will be conducted, in particular, verification engagements versus assurance engagements. These are the two types of greenhouse and energy audit described in the Audit Determination.
Subdivision 6.4.2 Qualifications and status as a fit and proper person
Regulation 6.10 - Overview of Subdivision
This regulation provides an overview of Subdivision 6.4.2, which relates to requirements for qualifications and status as a fit and proper person for registration as a greenhouse and energy auditors.
Regulation 6.11 - Relevant academic qualification
This regulation sets out the requirement for applicants for registration as a greenhouse and energy auditor to have certain academic qualifications.
The minimum academic requirement is for a bachelor’s, master’s or doctoral degree (or equivalent) from an appropriate university or equivalent institution.
The Auditor Registration Instrument will clarify how this requirement can be met. This will allow for the addition of new institutions as they are recognised by the GEDO. As a minimum, the Auditor Registration Instrument will allow evidence of a qualification obtained from Australian institutions listed as table A providers within the meaning of the Higher Education Support Act 2003 and relevant international institutions.
The purpose of this requirement is to ensure that all applicants for registration have some form of tertiary education.
Regulation 6.12 - Applicant must be fit and proper person
This regulation provides that an applicant must be a fit and proper person to be a registered greenhouse and energy auditor and sets out matters which the GEDO must have regard to in determining whether an applicant meets this condition.
This provision is designed to reflect community and industry expectations that, given the level of influence a registered greenhouse and energy auditor has in monitoring compliance with the Act, persons occupying this position should act with honesty and integrity. This standard will strengthen the protection against risks of incompetence and mismanagement by auditors under the Act.
This provision reflects the requirements of the Australian Securities and Investment Commission (ASIC) for Registered Company Auditors (ASIC Regulatory Guide 180, January 2008 refers).
Once registered, greenhouse and energy auditors must also continue to be fit and proper persons for the entire duration of their registration, as provided for by regulation 6.64.
In considering previous criminal convictions of the applicant, note that paragraph 6.12(2)(a) does not include consideration of spent convictions (consistent with the Spent Convictions Scheme).
Subdivision 6.4.3 Knowledge
Regulation 6.13 - Overview of Subdivision
This regulation provides that Subdivision 6.4.3 deals with the knowledge that an applicant is required to possess to be registered as a greenhouse and energy auditor.
Regulation 6.14 - NGER legislation knowledge
This regulation outlines that applicants for registration must have knowledge of the NGER legislation relevant to the category of auditor for which the applicant has applied to be registered. Subregulation 6.14(2) requires the applicant to provide evidence of that knowledge. The Auditor Registration Instrument will outline the ways in which an applicant can demonstrate this knowledge to allow for the GEDO to update the list as the market responds with relevant training and development.
Regulation 6.15 - Audit knowledge
This regulation requires all applicants for registration as a greenhouse and energy auditor to have specified minimum levels of knowledge of auditing.
Subregulation 6.15(2) requires that applicants provide the GEDO with appropriate evidence to demonstrate this knowledge. The ways in which this requirement may be met will be set out in the Auditor Registration Instrument and are likely to include evidence of specific training courses and qualifications relating to financial, environmental and greenhouse/energy auditing.
As an alternative, subregulation 6.15(3) provides that an applicant may demonstrate their knowledge by providing evidence (as set out in the Auditor Registration Instrument) of having participated in an appropriate kind and number of audits. This will allow for the GEDO to register individuals without formal qualifications but who have extensive experience conducting greenhouse or energy audits in other similar schemes, such as the New South Wales Greenhouse Gas Reduction Scheme.
Subregulation 6.15(5) requires that participation to have occurred in the five years immediately prior to the application.
Regulation 6.16 - Audit team leadership and assurance knowledge – Category 2 and 3 applicants
This regulation sets out that additional knowledge is required for Category 2 and 3 applicants relating to audit team leadership and assurance.
Similar to regulation 6.15, applicants must demonstrate they have this knowledge by providing the GEDO with appropriate evidence as set out in the Auditor Registration Instrument. This will include existing qualifications such as registration with ASIC as a Registered Company Auditor.
Subdivision 6.4.4 Experience
Regulation 6.17 - Overview of Subdivision
This regulation provides an overview of Subdivision 6.4.4, which relates to experience requirements for applicants for registration as a greenhouse and energy auditor.
Regulation 6.18 - Meaning of eligible referee
This regulation sets out the definition of and requirements for an eligible referee.
As outlined in regulations 6.19, 6.20 and 6.21, an eligible referee is required to provide written referee reports to support the applications for all three categories of registered greenhouse and energy auditor.
This regulation defines an eligible referee in relation to the applicant is:
· an audited body and the applicant has been a member of an audit team that has audited the audited body; or
· a person, other than a referee mentioned in paragraph 6.18(a), who has paid the applicant to undertake audit work in relation to that person or that person’s business.
The intent is to ensure that applicants for registration as greenhouse and energy auditors have a proven track record as an auditor prior to registration. However, it should be noted that the reference will not be the only factor considered by the GEDO.
Regulation 6.19 - Auditing experience required for applicants for Category 1 registration
This regulation specifies that in addition to the knowledge requirements, Category 1 applicants must be able to demonstrate minimum levels of appropriate experience in auditing and preparing audit reports.
Accordingly, subregulation 6.19(1) specifies that applicants for Category 1 must have the appropriate kind and period of experience in auditing and preparing audit reports.
The ways in which the requirements of regulation 6.19 will be met will be set out in the Auditor Registration Instrument made by the GEDO in order to provide flexibility to recognise evidence of additional kinds of experience in the future as the greenhouse and energy auditing industry develops.
Subregulation 6.19(2) stipulates that this experience must have been obtained during the five years immediately preceding the day the application is made.
Subregulation 6.19(3) requires applicants to provide the GEDO with appropriate evidence. The Auditor Registration Instrument would set out how this may be demonstrated. This would be reflected in the Auditor Registration Instrument in order to provide flexibility to recognise evidence of additional kinds of experience in the future as the greenhouse and energy auditing industry develops.
Subregulation 6.19(4) requires that an applicant must submit with the application at least two written references from eligible referees (as defined in regulation 6.18) – confirming the applicant’s competency in auditing and preparing audit reports.
Regulation 6.20 - Auditing experience required for applicants for Category 2 registration
This regulation specifies that in addition to the knowledge requirements, Category 2 applicants will have to demonstrate minimum levels of appropriate experience in auditing, preparing audit reports and audit team leadership.
As with Category 1 auditors, the Auditor Registration Instrument will set out how these requirements can be met. The intention is that Category 2 greenhouse and energy auditors, will have higher experience requirements than those required for Category 1, to enable them to work on more complex greenhouse and energy audits.
This experience must have been obtained during the five years immediately preceding the day the application is made.
In common with Category 1 applicants, applicants must submit with the application at least two written references from eligible referees confirming the applicant’s competency in auditing, preparing audit reports and in audit team leadership.
Regulation 6.21 - Auditing experience required for applicants for Category 3 registration
This regulation requires applicants for Category 3 registration to have specific levels of experience in auditing, preparing audit reports and audit team leadership.
As Category 3 applicants, if registered, will be undertaking higher level engagements, this regulation imposes additional requirements for applicants in this category.
As with applicants for Categories 1 and 2, the evidence required to demonstrate this experience will be set out in the Auditor Registration Instrument. This is to provide the GEDO with the flexibility to adapt to changing circumstances as the pool of experienced greenhouse and energy auditors grows.
In common with Category 1 and 2 applicants, this experience must have been obtained during the five years immediately preceding the day the application is made.
Finally, in common with Category 1 and 2 applicants, the applicant must submit at least two written references from eligible referees with the application supporting the applicant’s competency in auditing, preparing audit reports and audit team leadership.
Division 6.5 Registration of greenhouse and energy auditors
Subdivision 6.5.1 Overview
Regulation 6.22 - Overview of Division
This regulation provides an overview of Division 6.5 by outlining the content for each Subdivision.
The regulation also outlines that the Division is made for the purposes of paragraphs 75A(5)(c) and (f) to (i) of the Act.
Subdivision 6.5.2 Obtaining Registration
Regulation 6.23 - Form and content of applications for registration
This regulation provides for the form and content of applications for registration as a greenhouse and energy auditor and the manner in which applications to the GEDO must be made.
Subregulation 6.23(1) requires applications to be in a form approved by the GEDO. Subregulation 6.23(2) lists the required content of applications, including basic identifying information, industry specialisation and a statement about how the applicant meets each relevant requirement in Division 6.4.
Subregulation 6.23(3) requires applications to include evidence supporting each statement made under paragraph 6.23(2)(h), and requires applicants to sign a declaration that information contained in the application is true and correct. It also requires applicants to give an undertaking to abide by the Code of Conduct as a greenhouse and energy auditor (as specified in regulation 6.46).
This regulation also anticipates that greenhouse and energy auditors already registered as a Category 2 greenhouse and energy auditor may seek to become Category 3 auditors. In this situation, subregulation 6.23(4) requires that these applicants must provide an application in the form approved by the GEDO and that their application include or be accompanied by the information and documents required by the form. This is to allow for this second application process to recognise the information already supplied under the original application for Category 2.
Regulation 6.24 - Incomplete applications
This regulation provides that, if an application is incomplete, the GEDO must inform the applicant in writing that additional specific information is required to complete the application. If the information is not provided by the applicant within three months of receipt of the notice, the application is taken to have lapsed.
Regulation 6.25 - Decisions on applications
Subsection 75A(2) of the Act states that the GEDO must register an individual in the register if they have applied for registration in accordance with regulations under subsection 75A(5), and if they meet requirements for qualifications, knowledge, expertise, competence independence and other matters set out in the regulations.
Subsection 75A(3) of the Act states that if an individual does not meet the requirements referred to above then the GEDO must refuse to register the individual.
This regulation outlines the requirements for the GEDO to make decisions on compliant applications for registration as a greenhouse and energy auditor.
Subregulation 6.25(1) identifies that an application is only compliant if:
· the applicant complies with the qualification, knowledge and expertise requirements set out in Division 6.4; and
· the application complies with the requirements for content, form and manner of application specified in Subdivision 6.5.2.
Subregulation 6.25(2) requires the GEDO to decide whether to register individuals in the category and type of auditor applied for in relation to each compliant application. Subregulation 6.25(3) sets out steps to be taken by the GEDO after receiving a compliant application, i.e. to make the decision; register the individual and provide them with a registration number (if a successful application); and notify the applicant of the decision.
Subregulation 6.25(4) requires the notice provided by the GEDO under subregulation (3) to be in writing and include either the registration number (if the application was successful) or a reason for the decision if the application was unsuccessful.
Subregulation 6.25(5) recognises that if an applicant is already registered, the GEDO is not required to provide them with a new registration number but may cancel their registration number and issue them with a new one if appropriate.
Under paragraph 56(j) of the Act, a decision not to register an applicant is appealable to the Administrative Appeals Tribunal.
Subdivision 6.5.3 Reviewing registration
Regulation 6.26 - Review of registration
Subregulation 6.26(1) allows for reviews of a registered greenhouse and energy auditor’s registration. Reviews could involve requests from the GEDO for information and documents.
Subregulations 6.26(2) and 6.26(3) require the GEDO to provide the registered greenhouse and energy auditor with written notice of his or her intention to review the auditor’s registration. The notice must outline the scope of the review and the information to be provided. Subregulations 6.26(4) and 6.26(5) allow for the notice to also include a period in which the notice must be responded to, which must be at least 21 days.
Reviews may involve:
· a request for further details of the greenhouse and energy audits performed. This may include details of the nature and complexity of audits conducted under the NGER legislation;
· checking whether the auditor still meets the registration requirements, for example NGER knowledge and professional development; and
· periodic reviews on any aspects of an auditor’s maintenance of registration.
The outcome of a review may prompt an inspection, suspension or deregistration.
Regulation 6.27 - Registered greenhouse and energy auditor to provide reasonable facilities and assistance for review
This regulation requires registered greenhouse and energy auditors who have received a notice of review under regulation 6.26 to provide all necessary assistance and requested information to the GEDO to ensure that an effective review is undertaken. As specified in regulation 6.29, failure to comply with this requirement could be grounds for suspension of the auditor’s registration.
Subdivision 6.5.4 Suspension of registration
Regulation 6.28 - Overview
This regulation provides an overview of Subdivision 6.5.4, which allows for suspension of a greenhouse and energy auditor’s registration in certain circumstances.
Regulation 6.29 - Greenhouse and Energy Data Officer may give notice of intention to suspend registration
This regulation outlines the requirements for the provision of a notice by the GEDO to suspend an auditor’s registration. Subregulation 6.29(1) stipulates that the GEDO may suspend an auditor if the auditor has:
· ceased to hold a qualification used as evidence for their initial registration;
· failed to properly participate in a review or an inspection;
· contravened any of the requirements for maintaining registration; or
· failed to conduct a greenhouse and energy audit in accordance with the requirements of the Audit Determination or the Regulations.
Subregulation (2) requires the GEDO to issue a written notice outlining his or her intention to suspend the auditor. Subregulation (3) requires the notice to include:
· the reason for the proposed suspension;
· the proposed period of suspension;
· a requirement for the auditor to respond to the notice within the period specified in the notice;
· details of any actions the auditor may take to avoid suspension (if appropriate) and the period in which it must be taken; and
· the terms of regulation 6.30.
Subregulation 6.29(4) specifies that the period in the notice relating to actions the auditor may take to avoid suspension must be more than 14 days after the date of the notice and within 60 days.
Regulation 6.30 - Action on Greenhouse and Energy Data Officer’s notice
This regulation outlines the actions to be taken following the GEDO’s notice of intention to suspend registration provided under regulation 6.29.
Subregulation 6.30(1) provides that if the auditor receives a notice of suspension under regulation 6.29 and does not respond to the notice by the end of the period specified in the notice then the GEDO must suspend the auditor’s registration for the period specified in the notice.
Similarly, subregulation 6.30(2) stipulates that if an auditor receives a notice of suspension under regulation 6.29, and the auditor accepts the suspension before the end of the response period, the GEDO must (as soon as practicable) after receiving the notice suspend the auditor’s registration for the period specified in the notice.
Subregulation 6.30(3) provides that should the notice of suspension contain actions that the auditor can take to avoid suspension and the auditor responds to the notice but does not take those actions, the GEDO must then decide whether to suspend the auditor. In making this decision the GEDO must consider the auditor’s response to the notice.
Subregulation 6.30(4) provides that if the auditor takes the action specified in the notice to avoid suspension before the end of the action period, then the GEDO cannot take any further action on that particular notice.
Regulation 6.31 - Registered greenhouse and energy auditor may request suspension
Subregulation 6.31(1) provides that a registered greenhouse and energy auditor may apply to have their registration suspended by the GEDO. Suspension could be requested for a range of reasons including, but not limited to, an anticipated absence from duty for an extended period for personal reasons such as a holiday, medical reasons or family need.
Under subregulation 6.31(2), the auditor must apply to the GEDO in writing and include the following information:
· name of auditor;
· auditor’s registration number;
· contact details including address, telephone number and email address; and
· proposed commencement and period of suspension.
Subregulation 6.31(3) stipulates that the period of suspension must be between three and 12 months. If an auditor wants to suspend their registration for a longer period, they will need to deregister.
Subregulation 6.31(4) provides that if the GEDO receives an application for suspension and if he or she considers that the suspension would not cause significant inconvenience (e.g. the auditor proposing to suspend their registration while they are undertaking a greenhouse and energy audit under the NGER Act) then the GEDO may suspend the registration and notify the applicant.
Regulation 6.32 - Duration and effect of suspension
Subregulation 6.32(1) stipulates that unless a shorter period of suspension is provided for under paragraph 6.29(3)(b), the suspension defaults to a period of six months.
Subregulation 6.32(2) specifies that the registration of the auditor is not in force during the period of the suspension. After the suspension period has elapsed the auditor will not be required to reapply for registration. The GEDO may not extend the period of suspension without sending further written notification to the auditor in accordance with this subdivision.
Subdivision 6.5.5 Deregistration
Regulation 6.33 - Overview
This regulation provides an overview of Subdivision 6.5.5 relating to deregistration of registered greenhouse and energy auditors. There are two ways that deregistration can occur, either instigated by the GEDO (for example, due to non-compliance or death of the auditor), or on request from an auditor.
Regulation 6.34 - Greenhouse and Energy Data Officer may give notice of intention to deregister
This regulation provides the circumstances under which the GEDO may give notice of their intention to deregister an auditor. Subregulation 6.34(1) specifies that the GEDO may deregister an auditor if the auditor has:
· ceased to hold a qualification used for their initial registration;
· failed to properly participate in a review or an inspection;
· contravened any of the requirements for maintaining registration; or
· failed to conduct a greenhouse and energy audit in accordance with the requirements of the Audit Determination or the Regulations.
Subregulation 6.34(2) further provides that if the auditor has either ceased to hold a qualification or contravened any of the requirements for maintaining registration (other than the requirements for ceasing to be a fit and proper person as specified under regulation 6.64), then the auditor can only be deregistered if they have previously been suspended under regulation 6.30. This is designed to ensure that registered auditors are given sufficient opportunity to correct less serious non-compliances before being considered for deregistration.
Subregulations 6.34 (3) and 6.34(4) require the GEDO to issue a written notification outlining their intention to deregister, including the reason for the proposed deregistration, a requirement for the auditor to respond to the notice within the period specified in the notice and the consequences of not responding to the notice.
Regulation 6.35 - Action on Greenhouse and Energy Data Officer’s notice
This regulation outlines the actions to be taken on the GEDO’s notice of his or her intention to deregister a greenhouse and energy auditor.
Subregulation 6.35(1) provides that if the auditor fails to respond to the notice within the required response period, the GEDO can then deregister the auditor as soon as practicable after the response period.
Subregulation 6.35(2) further stipulates that if the auditor replies to the GEDO accepting the notice of deregistration, the GEDO can then deregister the auditor upon receipt of the auditor’s reply to the notice.
Regulation 6.36 - Deceased registered greenhouse and energy auditor must be deregistered
This regulation provides that should the GEDO become aware that a registered greenhouse and energy auditor is deceased they must deregister the auditor.
Regulation 6.37 - Registered greenhouse and energy auditor may request deregistration
Subregulation 6.37(1) allows for registered greenhouse and energy auditors to apply to be deregistered by the GEDO. The auditor may, for example, request to be deregistered for personal reasons including career change, anticipated retirement, medical reasons or family needs.
Subregulation 6.37(2) requires the application to include:
· name of auditor;
· auditor’s registration number;
· contact details including address, telephone number and email address;
· proposed date of deregistration;
Subregulation 6.37(3) provides that if the GEDO receives an application for deregistration and determines that the date of deregistration would not cause significant inconvenience (e.g. the auditor proposing to deregister while they are undertaking a greenhouse and energy audit under the Act) then the GEDO may deregister the auditor.
Subdivision 6.5.6 Inspections
Regulation 6.38 - Overview of Subdivision
This regulation provides an overview of Subdivision 6.5.6 which provides for the inspection of the performance of auditors in carrying out greenhouse and energy audits.
The purposes of inspections are:
· reviewing the decision-making processes used by auditors in carrying out greenhouse and energy audits in order to determine whether the auditor’s professional judgment is being exercised appropriately; and
· ensuring that the auditor is complying with the requirements of the Audit Determination and the Regulations in carrying out greenhouse and energy audits.
The Subdivision is made under paragraph 75A (5) (i) of the Act.
Regulation 6.39 - When inspections may be undertaken
This regulation provides that an inspection can occur either during a greenhouse and energy audit or following the completion of a greenhouse and energy audit.
It also provides that inspections can be conducted on an audit up to five years following the completion of that audit. This aligns with the requirement that auditors keep records for five years (established by regulation 6.70).
Regulation 6.40 - Who may undertake or assist in an inspection
Subregulation 6.40(1) specifies that the GEDO may undertake inspections or appoint any of the following people to undertake inspections:
· a staff member of the GEDO;
· other registered greenhouse and energy auditors (appointed by the GEDO); and
· other individuals appointed by the GEDO to undertake inspections that have knowledge, skills and experience equivalent to a registered greenhouse and energy auditor.
Subregulation 6.40(2) provides that the GEDO may also appoint a person listed above to assist with an inspection.
Regulation 6.41 - Notice of inspection
Subregulation 6.41(1) provides that should the GEDO want to inspect a registered greenhouse and energy auditor, he or she must first provide a notice of their intention to inspect to the auditor.
Subregulation 6.41(2) specifies that the written notice must include:
· reason for inspection;
· scope of the inspection;
· when the inspection will be undertaken;
· who will be undertaking the inspection; and
· any requirements for the auditor to respond (if relevant).
Subregulation 6.41(3) provides that unless an earlier time has been arranged between the auditor and the GEDO, the inspection must take place no less than 28 days after the auditor is given notice and the time must be determined with regard to all the circumstances and be reasonable.
Subregulation 6.41(4) allows the GEDO to include a requirement for the auditor to respond within a certain period of time. Subregulation 6.41(5) specifies that the period specified in the notice must not be less than 21 days from the day the notice is given.
Regulation 6.42 - Inspector to act independently
This regulation provides for people undertaking inspections on behalf of the GEDO to act independently in relation to the greenhouse and energy auditor being inspected.
The circumstances that could lead to an inspector being deemed to not be acting independently and requires that consideration is given to circumstances arising from any current or past relationships between the inspector and the auditor.
Regulation 6.43 - Inspection of audit documents
This regulation provides that a person inspecting the performance of a greenhouse and energy auditor under the previous regulation may also inspect documents in the possession of the auditor which support decisions made by the auditor in relevant greenhouse and energy audits.
Regulation 6.44 - Auditor to provide reasonable facilities and assistance for inspection
This regulation requires greenhouse and energy auditors to provide all reasonable facilities and assistance required for an effective inspection to a person conducting an inspection. Under regulation 6.29, failure to comply with this requirement could be used as grounds for suspension.
Division 6.6 Requirements to be met to maintain registration
Subdivision 6.6.1 Overview
Regulation 6.45 - Overview of Division
This regulation provides an overview of Division 6.6 which includes a number of requirements to be met by greenhouse and energy auditors to maintain their registration. Broadly, these requirements are:
· compliance with the Code of Conduct;
· auditor independence;
· professional indemnity insurance;
· conditions imposed by the GEDO; and
· other requirements, such as being a ‘fit and proper person’.
Division 6.6 is made for the purposes of paragraph 75A(5)(e) of the Act.
Subdivision 6.6.2 Compliance with Code of Conduct
Regulation 6.46 - Code of Conduct
Subregulation 6.46(1) requires all greenhouse and energy auditors to abide by the principles stipulated in the Code of Conduct, including:
• compliance with all applicable laws;
• integrity;
• objectivity;
• professional competence and due care;
• marketing and promotion;
• obligation on team members; and
• professional behaviour.
The principles in the Code of Conduct are drawn from the model provided by various accounting standards, including the model provided by the International Federation of Accountants (IFAC) Code of Ethics.
Compliance with the law
Subregulation 6.46(2) requires auditors to comply with all relevant laws and regulations applicable to their conduct as a greenhouse and energy auditor while preparing for and carrying out greenhouse and energy audits and in preparing reports.
Integrity
Subregulation 6.46(3) requires auditors to behave with integrity. Behaving with integrity requires an auditor to be straightforward and honest in professional and business relationships.
Consequently, it is expected that acting with integrity requires that an auditor should ensure that all reports, returns or other forms of communication – particularly those pertaining to the conduct of greenhouse and energy audits regarding the professional conduct, experience and qualifications of an auditor – do not:
· contain materially false or misleading statements;
· contain statements or information furnished recklessly; or
· omit or obscure information required to be included where such omission or obscurity would be misleading.
Objectivity
Subregulation 6.46(4) requires auditors to behave with objectivity. Behaving with objectivity requires an auditor not to enter into relationships or undertake actions that may compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others.
Subregulations 6.46(5) and 6.46(6) further provide that auditors (or someone from an auditor’s immediate family) must not accept gifts (including hospitality) given by the audited body – or someone associated with the audited body. Accepting gifts can erode the perception of the objectivity of the auditor.
Professional competence and due care
Subregulation 6.46(7) requires auditors to behave with professional competence and due care. Competent professional service requires the exercise of sound judgment in applying professional knowledge and skill in the performance of a greenhouse and energy audit.
Accordingly, it is expected that auditors act in accordance with the Audit Determination.
Further, subregulation 6.46(7) requires auditors to act carefully, thoroughly and on a timely basis while undertaking greenhouse and energy audits and to make the audited body aware of limitations inherent in the audit (which may help to avoid the misinterpretation of an expression of opinion as an assertion of fact).
They must also maintain sufficient professional knowledge and skill to ensure they are able to carry out the audit and must ensure that other team members have appropriate training and supervision.
Marketing and promotion
Subregulation 6.46(8) requires greenhouse and energy auditors to be honest and truthful when marketing and promoting themselves and their work. In particular, auditors must not make:
· exaggerated claims for the services they are able to offer, the qualifications they possess, or experience they have gained; and
· disparaging references or unsubstantiated comparisons to the work of other auditors.
Subregulation 6.46(9) further requires greenhouse and energy auditors to not attempt to sell other services to an audited body during an audit to avoid impairing their ability to be independent.
Obligation on team members
Subregulation 6.46(10) requires that greenhouse and energy auditors appointed as audit team leaders ensure that their audit team members also abide by the Code of Conduct when conducting greenhouse and energy audits.
Professional behaviour
Subregulation 6.46(11) requires greenhouse and energy auditors to avoid any action that may bring discredit to the auditor or greenhouse and energy auditors in general.
Subdivision 6.6.3 General independence requirements
Regulation 6.47 - Conflict of interest situation
This regulation provides general independence requirements for all registered greenhouse and energy auditors. These general independence requirements are based on those outlined in Subdivision A of Division 3 of Part 2M.4 of the Corporations Act 2001. Subdivision 6.6.3 of these regulations outlines requirements for general independence to ensure there are no conflicts of interest between the audit team and the audited body during the audit. The definition for and examples of ‘conflict of interest situations’ are specified in regulation 6.47. Subregulation 6.47(1) requires that these requirements must not be breached.
Must take steps to resolve conflict of interest situation or apply for exemption from requirements
Subregulation 6.47(2) requires that if an audit team leader (who is a registered greenhouse and energy auditor) becomes aware that a conflict of interest situation exists in relation to the body they are auditing, they must take all reasonable steps to resolve the conflict.
Requirement if conflict of interest situation relates to the audit team leader
Subregulation 6.47(3) further specifies that if an audit team leader is carrying out an audit and a conflict of interest situation exists in relation to the audit team leader, then the audit team leader must either resolve the conflict within 21 days of becoming aware of its existence or cease to be the audit team leader within 28 days. The audit team leader also needs to notify the GEDO and the audited body in writing about the conflict of interest and cessation as the audit team leader.
Requirement if conflict of interest situation relates to other professional member of the audit team
Subregulation 6.47(4) specifies that if a conflict of interest situation exists in relation to another professional member of the audit team, then the audit team leader must apply for an exemption from the general independence requirement for the audit team member under regulation 6.71 within 21 days of becoming aware of the conflict.
Copy of application for exemption must be given to audited body
Subregulation 6.47(5) specifies that if an audit team leader applies for an exemption as required by subregulation 6.47(4) then the audit team leader must, as soon as practicable after the notice has been received by the GEDO, give a copy of the application to the audited body. This is to ensure that the audited body is kept aware of any conflicts of interest that may impact the independence of their auditor.
Audit team member must cease to be audit team member if no exemption applied for
Subregulation 6.47(6) further specifies that if the audit team leader does not apply to the GEDO for the exemption for the conflict of interest situation as required by subregulation (4), then the audit team leader must ensure that the relevant team member ceases to be an audit team member within 21 days of the audit team leader becoming aware of the conflict of interest situation.
Audit team member must cease to be audit team member if no exemption granted
Similarly, subregulation 6.47(7) specifies that if an audit team leader has sought an exemption for the conflict of interest situation as required by subregulation (4), and the GEDO has not granted that exemption, then the audit team leader must ensure that the relevant team member ceases to be an audit team member within seven days of the GEDO refusing to grant the exemption.
Quality control system
Subregulation 6.48(8) specifies that an audit team leader is also in breach of the general independence requirements if while carrying out an audit, a conflict of interest situation exists that the audit team leader is not aware of, but that they would have been aware of should they have had in place a quality control system reasonably capable of making the audit team leader aware of the existence of such a conflict of interest situation.
Regulation 6.48 - Meaning of engages is audit activity
This regulation provides a definition of engages in audit activity for the purposes of the regulations. An audit team leader engages in audit activity in relation to a greenhouse and energy audit if they accept the position of audit team leader; or prepare for, carry out or prepare a report for an audit.
Regulation 6.49 - Meaning of conflict of interest situation
Subregulation 6.49(1) defines conflict of interest situation in relation to an audited body. A conflict of interest situation exists in relation to an audited body if:
· the audit team leader, or a professional member of the audit team, is not capable of exercising objective and impartial judgment in relation to the conduct of the greenhouse and energy audit; or
· a reasonable person, with full knowledge of all relevant facts and circumstances, would conclude that the audit team leader, or a professional member of the audit team, is not capable of exercising objective and impartial judgment in relation to the conduct of the audit.
Subregulation 6.49(2) further specifies that a person seeking to determine whether a conflict of interest situation exists must have regard to circumstances arising from any relationship that exists, has existed, or is likely to exist, between the audit team leader or professional member of the audit team and the audited body.
Regulation 6.50 - Meaning of professional members of the audit team
This regulation defines professional members of the audit team. The professional members of the audit team include registered greenhouse and energy auditors who assist in carrying out the audit, other persons who assist in carrying out the audit and in doing so exercise professional judgement, persons who are in a position to directly influence the outcome of the audit because of the role they play in the audit (e.g. planning, supervising) and any person who takes part in providing quality control for the audit.
Subdivision 6.6.4 Independence requirements in specific audit situations
Regulation 6.51 - Audit team leader to comply with requirements of this Subdivision
This regulation mandates that in order to remain registered with the GEDO, greenhouse and energy auditors must only accept engagements to conduct audits under the Act if they meet specified independence requirements. These specific independence requirements are based on those outlined in Subdivision B of Division 3 of Part 2M.4 of the Corporations Act 2001. The specific independence requirements provide particular relationships (between the auditors and the audited body) that are not allowed and should be read in conjunction with the general independence requirements outlined in Subdivision 6.6.3.
Regulation 6.52 - Team leader not to engage in audit activity during occurrence of certain circumstances
This regulation provides that an audit team leader must not continue to be an audit team leader for a particular audit if they become aware of any of the specific circumstances outlined in the following regulations. This does not mean that they must remove themselves from the audit altogether but, rather, that they must put the audit ‘on hold’ until the specific independence requirements are satisfied.
Regulation 6.53 - Audit team leader must cease to be leader
This regulation requires that if during a greenhouse and energy audit an audit team leader becomes aware of the existence of any of the circumstances outlined in this subdivision, then the audit team leader must either resolve the circumstance within 21 days or cease to the be the audit team leader for that audit. Should the audit team leader not be able to resolve the circumstance in the specified period, subregulation 6.53(2) further requires the audit team leader to notify the GEDO and the audited body in writing of the situation.
The table below outlines the relationships (as specified in regulations 6.55 and 6.56) that are disallowed under this regulation.
|
For this person or entity: |
If the person or entity: |
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the audit team leader |
• is an officer of the audited body • is a partner of an officer of the audited body • is an employer of an officer of the audited body • is an employee of an officer of the audited body • is a partner or employee of an employee of an officer of the audited body • provides remuneration to an officer of the audited body • was an officer of the audited body at any time during: (a) the period to which the audit relates; or (b) the 12 months immediately preceding the beginning of the period to which the audit relates; or (c) the period during which the audit is being conducted or the audit report is being prepared • has an asset that is an investment in the audited body • has an asset that is a beneficial interest in an invest • has an asset that is a beneficial interest in an investment in the audited body that is a material interest • has an asset that is a material investment in an entity that has a controlling interest in the audited body • has an asset that is a material beneficial interest in an investment in an entity that has a controlling interest in the audited body • owes an amount to: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; unless the debt is disregarded under subregulation 6.54(1), (2) or (3) • is owed an amount by: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; under a loan that is not disregarded under subregulation 6.54(4) or (5) • is liable under a guarantee of a loan made to: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls • is entitled to the benefit of a guarantee given by: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; in relation to a loan unless the guarantee is disregarded under subregulation 6.54(6) |
|
a service company or trust acting for, or on behalf of, the audit team leader, or another entity performing a similar function |
|
|
an immediate family member of the audit team leader |
|
|
an entity that the audit team leader controls |
• provides remuneration to an officer of the audited body • has an asset that is an investment in the audited body • has an asset that is a beneficial interest in an investment in the audited body and has control over that asset • has an asset that is a beneficial interest in an investment in the audited body that is a material interest • has an asset that is a material investment in an entity that has a controlling interest in the audited body • has an asset that is a material beneficial interest in an investment in an entity that has a controlling interest in the audited body • owes an amount to: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; unless the debt is disregarded under subregulation 6.54(1), (2) or (3) • is owed an amount by: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; under a loan that is not disregarded under subregulation 6.54(4) or (5) • is liable under a guarantee of a loan made to: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls • is entitled to the benefit of a guarantee given by: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; in relation to a loan unless the guarantee is disregarded under subregulation 6.54(6) |
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a body corporate in which the audit team leader has a substantial holding |
6.54 - Audit team leader must seek exemption etc for team member
Similarly to regulation 6.53, regulation 6.54 specifies that if an audit team leader becomes aware of particular circumstances in relation to one of their audit team members (impacting their independence) they must within 21 days of becoming aware of that situation apply to the GEDO for an exemption for those circumstances under regulation 6.71.
The table below outlines the specific relationships (as specified in regulations 6.55 and 6.56) that are disallowed under this regulation.
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For this person or entity: |
If the person or entity: |
|
a professional member of the audit team carrying out the audit
|
• is an officer of the audited body • is a partner of an officer of the audited body • is an employer of an officer of the audited body • is an employee of an officer of the audited body • is a partner or employee of an employee of an officer of the audited body • provides remuneration to an officer of the audited body • was an officer of the audited body at any time during: (a) the period to which the audit relates; or (b) the 12 months immediately preceding the beginning of the period to which the audit relates; or (c) the period during which the audit is being conducted or the audit report is being prepared • has an asset that is an investment in the audited body • has an asset that is a beneficial interest in an invest • has an asset that is a beneficial interest in an investment in the audited body that is a material interest • has an asset that is a material investment in an entity that has a controlling interest in the audited body • has an asset that is a material beneficial interest in an investment in an entity that has a controlling interest in the audited body • owes an amount to: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; unless the debt is disregarded under subregulation 6.54(1), (2) or (3) • is owed an amount by: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; under a loan that is not disregarded under subregulation 6.54(4) or (5) • is liable under a guarantee of a loan made to: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls • is entitled to the benefit of a guarantee given by: (a) the audited body; or (b) a related body corporate; or (c) an entity that the audited body controls; in relation to a loan unless the guarantee is disregarded under subregulation 6.54(6) |
|
an immediate family member of a professional member of the audit team carrying out the audit |
• is a partner of an officer of the audited body • is an employer of an officer of the audited body • is an employee of an officer of the audited body • is a partner or employee of an employee of an officer of the audited body • provides remuneration to an officer of the audited body • was an officer of the audited body at any time during: (a) the period to which the audit relates; or (b) the 12 months immediately preceding the beginning of the period to which the audit relates; or (c) the period during which the audit is being conducted or the audit report is being prepared • has an asset that is an investment in the audited body • has an asset that is a beneficial interest in an investment in the audited body and has control over that asset |
Subregulation 6.54(3) further provides that if an audit team leader applies for an exemption they must as soon as practicable give a copy of the application to the audited body.
Subregulation 6.54(4) specifies that if an audit team leader does not apply to the GEDO for the exemption for the particular circumstance involving one of their audit team members, then the audit team leader must ensure that person ceases to be an audit team member within 21 days of the time the audit team leader became aware of the particular circumstance.
Subregulation 6.54(5) further specifies that if an audit team leader has sought an exemption for the particular circumstance involving a member of the audit team, and the GEDO has not granted the exemption, then the audit team leader must ensure that person ceases to be an audit team member within seven days of the GEDO refusing to grant the exemption.
Regulation 6.55 - Relevant items for persons and entities
This regulation provides the list of persons or entities that are used to specify particular circumstances (relationships) for regulations 6.53 and 6.54. This list of persons or entities must be read in conjunction with the list of relevant relationships in regulation 6.56.
The person and entities covered by this regulation relate to the audit team leader, audit team members, their immediate families and any business entities that the audit team leader controls such as body corporates and trusts.
Regulation 6.56 - Relevant relationships
This regulation provides the list of relationships with an audited body that if they exist in relation to a relevant person or entity listed under regulation 6.55 they would breach the specific independence requirements. The relationships include officers, partners of officers, employers/employees of officers and their partners within the audited body. They also extend to providing remuneration to officers and any assets or relating to the audited body.
Regulation 6.57 - Exceptions to relevant relationships
This regulation provides a number of exceptions to some of the items listed in the table in regulation 6.56. The exceptions relate to relationships resulting due to:
· housing loans - subregulation 6.57(1);
· debts owed for goods and services - subregulation 6.57(2);
· ordinary commercial loans - subregulation 6.57(3);
· loans by immediate family members in ordinary business dealing with clients - subregulation 6.57(4); and
· ordinary commercial guarantees - subregulation 6.57(5).
These exceptions are based on those outlined in Subdivision B of Division 3 of Part 2M.4 of the Corporations Act 2001.
Subdivision 6.6.5 Other independence requirements
Regulation 6.58 - Audit team leader disqualified after working with audited body in certain cases
This regulation provides that audit team leaders are not able to undertake work with a particular audit body if within the last three years, they have worked with that body to:
· develop monitoring methodologies for greenhouse gas emissions and energy;
· undertake appraisals of greenhouse gas liabilities or assets; or
· provide technical assistance to develop, at any stage, the systems used to monitor their greenhouse gas emissions and energy consumption.
These are specific relationships that are in addition to the standard relationships prohibited under Subdivision 6.6.4. They are included in recognition of the fact that many of those registering as greenhouse and energy auditors will have previously been working with reporting entities to assist them to compile their reports under the Act. This regulation recognises that if an auditor has been working very closely with a company to compile a report then their ability to be independent would be compromised.
Regulation 6.59 - Audit team leader rotation requirement
This regulation stipulates that an audit team leader must not carry out more than five consecutive greenhouse and energy audits on the same reporting entity and that two audits must be undertaken by another audit team leader before they may be reengaged to audit that reporting entity. This is similar to that required for auditors operating under the Corporations Act 2001 and will ensure that the results of audits will be subject to the scrutiny of other auditors every five years. This will provide the market with confidence that the audit regime is operating effectively.
Subregulation 6.59(5) allows for audit team leaders to apply for an exemption from this requirement under regulation 6.71.
Subdivision 6.6.6 Insurance
Regulation 6.60 - Registered greenhouse and energy auditor must have insurance
This regulation requires audit team leaders to have professional indemnity insurance that complies with the requirements of this regulation. This ensures that audit team leaders have minimum levels of insurance with suitable conditions and are protected against civil legal liability. Subregulation 6.60(2) provides minimum insurance amounts for auditors who are either sole practitioners or partners of audit firms.
Subregulation 6.60(3) outlines that the insurance policy must cover civil legal liability arising out of greenhouse and energy audits that have been conducted, cover costs and expenses of the audit team leader and team members, and not be cancellable by the insurer except for in certain circumstances.
Subregulation 6.60(4) stipulates that the requirement in subregulation (4) for the insurance policy to extend to team members does not apply if those team members are themselves covered by a separate insurance policy.
Subregulations 6.60(5) and 6.60(6) require the insurance policy be on ordinary commercial terms and, in particular, must have standard exclusions and conditions.
Subdivision 6.6.7 Conditions
Regulation 6.61 - Conditions
This regulation stipulates that a registered greenhouse and energy auditor must comply with conditions placed on their registration by the GEDO either at the time of registration or after that time.
Conditions may only be imposed if the GEDO thinks it is necessary to address concerns they may have in regard to the auditor’s ability to conduct audits in accordance with the Audit Determination and Regulations or their conduct while carrying out an audit.
The conditions can be of the following kinds:
· a requirement for the auditor to undertake additional training;
· a requirement for the auditor to undertake professional development; and
· a requirement that an auditor may only work on certain types of audits or in particular industry sectors.
Regulation 6.62 - How conditions are imposed
Subregulation 6.61(1) requires the GEDO to give written notice of their intention to impose a condition on the registration of a greenhouse and energy auditor.
Subregulation 6.61(2) specifies what must be included in the notice provided by the GEDO and provides the auditor with the opportunity to respond in writing within 14 days of the notice being given. If a response is provided, the GEDO must take this and any other relevant information into consideration when deciding to impose the condition and respond to the auditor in writing.
Subregulation 6.61(3) provides that if the auditor does not respond to the notice, the condition takes effect as provided in the notice.
Subregulation 6.61(4) further provides that if the auditor responds to the notice then the GEDO must take their response into consideration when making a decision to apply the relevant condition and must give further written notice of their decision.
The requirements of this regulation provide for clarity in communication of conditions, fairness and a course of appeal for auditors who have conditions placed on their registration.
Regulation 6.63 - Restrictions on audit team leader accepting audit
This regulation specifies that an auditor must not undertake an audit unless he or she has the necessary resources and sufficient knowledge and skills to: delegate audit tasks to team members; assess the methods and data used by audit team members in doing their tasks; and assess the audit team’s findings.
This regulation protects the quality of audits and places the responsibility for determining the suitability of an audit team leader to conduct an audit onto the potential audit team leader.
Subdivision 6.6.8 Other requirements
Regulation 6.64 - Registered auditor must continue to be fit and proper person
This regulation requires all registered greenhouse and energy auditors to continue to be a fit and proper person in order to maintain their registration. This is in addition to the requirement in regulation 6.12 that the GEDO can only consider an applicant for registration as an auditor if that person is a fit and proper person.
The GEDO may determine a registered greenhouse and energy auditor has ceased being a fit and proper person, after having regard to whether:
· the auditor has been convicted of an offence against a law of the Commonwealth, a state or territory or a foreign country if the offence had an element of dishonesty;
· there has been, in respect of the auditor, any finding of civil liability for any breach of trust or other breach of fiduciary duty, dishonesty, negligence or recklessness in the course of the auditor’s work as a registered greenhouse and energy auditor;
· the auditor is bankrupt or has applied to take the benefit of any law for the relief of bankrupt or insolvent debtors or has compounded with creditors or made an assignment of remuneration for their benefit;
· the auditor made a statement that was false or misleading in a material particular in an application for registration, in a report, or to a person conducting a review or inspection; or
· the auditor has had his or her membership of a relevant professional body cancelled.
This regulation ensures that greenhouse and energy audits are undertaken by honest and trustworthy people to protect the quality of audits and aligns with the test used by the Australian Securities and Investments Commission in administering Registered Company Auditors.
Regulation 6.65 - Continuing professional development requirements
Subregulations 6.65(1) and 6.65(2) require that registered greenhouse and energy auditors must complete 15 days of professional development per every three year period of registration. This relates to learning activities that could reasonably be expected to enhance the auditor’s technical skills or professional service delivery and ensures that auditors are able to perform audits to a high standard.
Subregulation 6.65(3) allows for the GEDO to recommend conferences, seminars, courses and other kinds of training that are relevant.
Subregulation 6.65(4) stipulates that the continuing professional development refers to conferences, seminars, courses and other kinds of training that are relevant to the category in which the auditor is registered and the knowledge and qualifications that auditor used for the purposes of registration.
Regulation 6.66 - Participation in greenhouse and energy audits
This regulation requires greenhouse and energy auditors to participate in a greenhouse and energy audit at least once every three financial years following registration. This ensures that their skills are kept up to date and maintained through practice.
Regulation 6.67 - Notice requirements – change in circumstances
This regulation requires registered greenhouse and energy auditors to notify the GEDO of any changes to the details supplied in their registration application in writing within 28 days of the change. This is of particular relevance where an auditor ceases to be a ‘fit and proper person’.
This regulation ensures that registration details for auditors are kept up to date and that the GEDO is aware of issues relating to auditors within a reasonable time frame.
Regulation 6.68 - Notice requirements of audit team leaders
This regulation specifies that registered greenhouse and energy auditors must notify the GEDO of certain circumstances.
Subregulations 6.68(1) and 6.68(2) specify that auditors must notify the GEDO if they accept a position as an audit team leader from a person other than the GEDO within 28 days of accepting the position. This will enable the GEDO to keep track of greenhouse and energy audits being conducted under the Act. In particular it will assist the GEDO to determine whether reporting entities are ‘shopping’ for audit opinions.
Subregulation 6.68(3) further specifies the information that must be included in the notice provided under the previous subregulations.
Regulation 6.69 - Requirement to give report
Subregulations 6.69(1) and 6.69(2) require that registered greenhouse and energy auditors must submit to the GEDO a summary of their activities for each financial year by 31 December in the following financial year.
Subregulation 6.69(3) stipulates that report must include for each greenhouse and energy audit they participated in:
· the position they held in the audit team;
· the name of the entity that was audited;
· whether or not the audit was completed;
· the time taken to complete each audit; and
· any other matters specified by the GEDO in writing.
Paragraph 6.69(3)(b) further requires information about professional development activities the auditor has undertaken in the previous 12 months.
This information is required for the GEDO’s tracking of audit activity, statistical purposes and record keeping relating to each greenhouse and energy auditor.
Regulation 6.70 - Retention of records relating to audits
This regulation provides that audit team leaders must keep the records relating to audits for five years from the date of the audit. The Audit Determination provides more information on what these records may include.
Subdivision 6.6.8 Exemptions
Regulation 6.71 - Greenhouse and Energy Data Officer may grant exemptions in certain cases
This regulation outlines the requirements for applications for exemptions. Subregulation 6.71(1) outlines that the regulation applies for exemptions mentioned in the following subregulations:
· 6.47(4) – conflict of interest situations (general independence requirements);
· 6.54(2) – specific independence requirements; and
· 6.59(5) – audit team leader rotation requirements.
Subregulation 6.71(2) specifies what must be included in an application for exemption.
Subregulation 6.71(3) provides that the GEDO may grant the exemption if they are satisfied about:
· that the non-participation in the audit of the auditor for whom the exemption is sought would place an unreasonable burden on the audited body, the audit team leader or the GEDO;
· if the application is for an exemption under subregulation 6.47 (4) or 6.54 (2) - that the audit team leader has put in place procedures for managing the conflict of interest or circumstances so that the GEDO is satisfied that the findings of the audit will not be affected by the conflict or circumstances.
This provides for situations where an audit team leader or audit team member can sufficiently manage the conflict of interest or circumstances previously disqualifying them from participating in a specific audit.
Additionally, it enables auditors to participate where their non-participation in an audit would be to the detriment of the audited body, the audit team leader or the GEDO. An example of this could be for a particular industry where the relevant audit team member is the only person available with the necessary expertise for the audit to be conducted effectively.
Division 6.7 Other Matters
Regulation 6.72 - Legislative Instrument
This regulation allows for the GEDO to make a legislative instrument setting out some or all of the requirements that could otherwise be set out in the regulations; or ways in which requirements set out in the regulations may be met. This regulation is made for the purposes of paragraph 75A(2)(b) of the Act. This instrument will include appropriate evidence, training, qualifications and experience that may be used to support an individual’s application for registration.
Regulation 6.73 - Review by AAT of decisions of Greenhouse and Energy Data Officer
This regulation establishes the power of the Administrative Appeals Tribunal to review certain decisions made by the GEDO under the Regulations. The decisions are:
· Regulation 6.30 - suspend the registration of a registered greenhouse and energy auditor;
· Regulation 6.31 - refuse to suspend the registration of a registered greenhouse and energy auditor;
· Regulation 6.35 - deregister a registered greenhouse and energy auditor;
· Regulation 6.37 - refuse to deregister a registered greenhouse and energy auditor;
· Regulation 6.62 - impose a condition on the registration of a registered greenhouse and energy auditor;
· Regulation 6.71 - to refuse an application for an exemption as provided for in that regulation.
Note that the ability to seek AAT review of a decision of the GEDO to not register an auditor is allowed for by paragraph 56(j) of the Act.
Schedule 2 to the proposed Regulations makes a number of consequential amendments to the Principal Regulations to ensure consistency with the National Greenhouse and Energy Reporting (Measurement) Determination 2008, as amended by the National Greenhouse and Energy Reporting (Measurement) Amendment Determination 2009 (the Measurement Determination).
Items [1] to [3] make amendments that would clarify certain definitions. Items [4] to [105] and item [108] and items [111] to [113] make minor technical amendments to the content of the annual report on emissions and energy to be provided by registered entities under the Act and provide for consistency between the information required to be reported by registered entities under the Act with the information required for the estimation methods set out in the Measurement Determination.
In addition to the above, item [106] introduces a requirement for a corporation to report an uncertainty estimate associated with scope 1 emissions from the corporation’s group. Items [107], [109] and [110] introduce or amend subregulations that state the conditions that must apply before a corporation would be required to report on the amount of electricity produced and the type of electricity produced during the year.
Item [1] Regulation 1.03, definition of chemical product
This item amends the definition of a chemical product.
Item [2] Regulation 1.03, definition of source
This item amends the definition of a source.
Item [3] Regulation 1.03, definition of waste mix types, paragraph (i)
This item amends the definition of waste mix types.
Item [4] Subdivision 4.4.2, heading
This item amends the title of a source in Subdivision 4.4.2.
Item [5] Regulation 4.06
This item amends regulation 4.06 that outlines the information that a corporation must report in relation to fuel combusted.
Item [6] Regulations 4.07 and 4.08
This item amends regulations 4.07 and 4.08 which outline the information that a corporation must report in relation to fuel combusted.
Item [7] Regulation 4.10, heading
This item amends the title of a source.
Item [8] Subregulation 4.10(1)
This item amends subregulation 4.10(1) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source.
Item [9] Paragraph 4.10(2)(a)
This item amends subregulation 4.10 (2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source.
Item [10] Subregulation 4.10(2), table, item 1, column 2
This item amends subregulation 4.10(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source.
Item [11] Subregulation 4.10(2), table, item 1, Method 1, column 4, after paragraph (b)
This item amends subregulation 4.10 (2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [12] Subregulation 4.10(2), table, item 1, Methods 2 and 3, column 4, paragraphs (c), (d) and (e)
This item amends subregulation 4.10(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [13] Subregulation 4.10(2), table, item 1, Methods 2 and 3, column 4, after paragraph (e)
This item amends subregulation 4.10(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [14] Subregulation 4.10(2), table, item 2, column 2
This item amends subregulation 4.10(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source.
Item [15] Subregulation 4.10(2), table, item 2, Method 1, column 4, after paragraph (c)
This item amends subregulation 4.10(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [16] Subregulation 4.10(2), table, item 2, Method 4, column 4, paragraphs (c), (d) and (e)
This item amends subregulation 4.10(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [17] Subregulation 4.10(2), table, item 3
This item amends subregulation 4.10(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source.
Item [18] Subregulation 4.10(2), table, item 4, column 2
This item amends subregulation 4.10(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source.
Item [19] Subregulation 4.10(2), table, item 4, Method 1, column 4, after paragraph (e)
This item amends subregulation 4.10(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [20] Subregulation 4.10(2), table, item 4, Method 4, column 4, paragraphs (b), (c) and (d)
This item amends subregulation 4.10(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a coal mining source with that required by the methods specified in the Measurement Determination.
Item [21] Regulation 4.11, heading
This item amends the title of a source.
Item [22] Subregulation 4.11(1)
This item amends subregulation 4.11(1) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [23] Paragraph 4.11(2)(a)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [24] Subregulation 4.11(2), table, item 1, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [25] Subregulation 4.11(2), table, item 1, Methods 2 and 3, column 4, paragraphs (c) and (d)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [26] Subregulation 4.11(2), table, item 2, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [27] Subregulation 4.11(2), table, item 2, Method 1, column 4, paragraph (b)
This item amends subregulation 4.11(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source with that required by the methods specified in the Measurement Determination.
Item [28] Subregulation 4.11(2), table, item 2, Method 1, column 4, after paragraph (b)
This item amends subregulation 4.11(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source with that required by the methods specified in the Measurement Determination.
Item [29] Subregulation 4.11(2), table, item 2, Method 2, column 4, paragraph (c)
This item amends subregulation 4.11(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source with that required by the methods specified in the Measurement Determination.
Item [30] Subregulation 4.11(2), table, item 2, Method 2, column 4, after paragraph (c)
This item amends subregulation 4.11(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source with that required by the methods specified in the Measurement Determination.
Item [31] Subregulation 4.11(2), table, item 3, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [32] Subregulation 4.11(2), table, item 4, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [33] Subregulation 4.11(2), table, item 4, Methods 2, 3 and 4, column 4, paragraph (e)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [34] Subregulation 4.11(2), table, item 4, Methods 2, 3 and 4, column 4, paragraph (e)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [35] Subregulation 4.11(2), table, item 4, Method 2, 3 and 4, column 4, paragraph (f)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [36] Subregulation 4.11(2), table, item 4, Methods 2, 3 and 4, column 4, paragraph (f)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [37] Subregulation 4.11(2), table, item 4, Methods 2, 3 and 4, column 4, paragraph (g)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [38] Subregulation 4.11(2), table, item 4, Methods 2, 3 and 4, column 4, paragraph (g)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [39] Subregulation 4.11(2), table, item 5, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [40] Subregulation 4.11(2), table, item 5, Method 2, column 4, paragraph (b)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [41] Subregulation 4.11(2), table, item 6, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [42] Subregulation 4.11(2), table, item 6, Method 2, column 4, paragraph (c)
This item amends subregulation 4.11 (2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [43] Subregulation 4.11(2), table, item 7, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [44] Subregulation 4.11(2), table, item 7, Method 2, column 4, paragraph (c)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [45] Subregulation 4.11(2), table, item 8, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [46] Subregulation 4.11(2), table, item 8, Methods 2 and 3, column 4, paragraph (b)
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [47] Subregulation 4.11(2), table, item 9, column 2
This item amends subregulation 4.11(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an oil or gas source.
Item [48] Regulation 4.12, heading
This item amends the title of a source.
Item [49] Regulation 4.13, heading
This item amends the title of a source.
Item [50] Subregulation 4.13(1)
This item amends subregulation 4.13(1) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a mineral products source.
Item [51] Subregulation 4.13(2), table, item 1, column 2
This item amends subregulation 4.13(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a cement clinker production source.
Item [52] Subregulation 4.13(2), table, item 1, Method 1, column 4, after paragraph (b)
This item amends subregulation 4.13(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a cement clinker production source with that required by the methods specified in the Measurement Determination.
Item [53] Subregulation 4.13(2), table, item 1, Methods 2 and 4, column 4, paragraph (c)
This item amends subregulation 4.13 (2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a cement clinker production source with that required by the methods specified in the Measurement Determination.
Item [54] Subregulation 4.13(2), table, item 1, Method 3, column 4, paragraph (f)
This item amends subregulation 4.13(2) to amend the information that a report must include for a facility in relation to greenhouse gas emissions from a cement clinker production source with that required by the methods specified in the Measurement Determination.
Item [55] Subregulation 4.13(2), table, item 1, Method 3, column 4, after paragraph (f)
This item amends subregulation 4.13(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a cement clinker production source with that required by the methods specified in the Measurement Determination.
Item [56] Subregulation 4.13(2), table, item 2, column 2
This item amends subregulation 4.13(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a lime production source.
Item [57] Subregulation 4.13(2), table, item 2, Methods 2 and 4, column 4, paragraph (b)
This item amends subregulation 4.13(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a lime production source.
Item [58] Subregulation 4.13(2), table, item 2, Method 3, column 4, after paragraph (d)
This item amends subregulation 4.13(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a lime production source with that required by the methods specified in the Measurement Determination.
Item [59] Subregulation 4.13(2), table, item 3, column 2
This item amends subregulation 4.13(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a use of carbonates source.
Item [60] Subregulation 4.13(2), table, item 3, Method 1, column 4, after paragraph (c)
This item amends subregulation 4.13(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a use of carbonates source with that required by the methods specified in the Measurement Determination.
Item [61] Subregulation 4.13(2), table, item 3, Method 3
This item amends subregulation 4.13(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a use of carbonates source with that required by the methods specified in the Measurement Determination.
Item [62] Subregulation 4.13(2), table, item 4, column 2
This item amends subregulation 4.13(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a soda ash use source.
Item [63] Subregulation 4.13(2), table, item 5
This item amends subregulation 4.13(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from soda ash production source with that required by the methods specified in the Measurement Determination.
Item [64] Regulation 4.14, heading
This item amends the title of a source.
Item [65] Subregulation 4.14(1)
This item amends subregulation 4.14(1) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a chemical product source.
Item [66] Subregulation 4.14(2), table, item 1, column 2
This item amends subregulation 4.14(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an ammonia production source.
Item [67] Subregulation 4.14(2), table, item 1, Method 1, column 4, paragraph (b)
This item amends subregulation 4.14(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an ammonia production source.
Item [68] Subregulation 4.14(2), table, item 1, Method 1, column 4, after paragraph (b)
This item amends subregulation 4.14(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an ammonia production source with that required by the methods specified in the Measurement Determination.
Item [69] Subregulation 4.14(2), table, item 1, Methods 2, 3 and 4, column 4, paragraph (b)
This item amends subregulation 4.14(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an ammonia production source with that required by the methods specified in the Measurement Determination.
Item [70] Subregulation 4.14(2), table, item 1, Methods 2, 3 and 4, column 4, paragraph (c)
This item amends subregulation 4.14(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from an ammonia production source.
Item [71] Subregulation 4.14(2), table, item 1, Methods 2, 3 and 4, column 4, after paragraph (c)
This item amends subregulation 4.14(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an ammonia production source with that required by the methods specified in the Measurement Determination.
Item [72] Subregulation 4.14(2), table, item 2, column 2
This item amends subregulation 4.14 (2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a nitric acid production source.
Item [73] Subregulation 4.14(2), table, item 2, Methods 2, 3 and 4, column 4, paragraph (b)
This item amends subregulation 4.14(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a nitric acid production source.
Item [74] Subregulation 4.14(2), table, items 3 and 4
This item amends subregulation 4.14(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a chemical product source with that required by the methods specified in the Measurement Determination
Item [75] Regulation 4.15, heading
This item amends the title of a source.
Item [76] Subregulation 4.15(1)
This item amends subregulation 4.15(1) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a metal products source.
Item [77] Subregulation 4.15(2), table, item 1
This item amends subregulation 4.15(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from an iron, steel or other metal production using an integrated steelworks source with that required by the methods specified in the Measurement Determination.
Item [78] Subregulation 4.15(2), table, item 2, column 2
This item amends subregulation 4.15(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a ferroalloys production source.
Item [79] Subregulation 4.15(2), table, item 2, column 4
This item amends subregulation 4.15(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a ferroalloys production source.
Item [80] Subregulation 4.15(2), table, item 3
This item amends subregulation 4.15(2) to amend the information that a report must include for a facility in relation to greenhouse gas emissions from an aluminium production source.
Item [81] Subregulation 4.15(2), table, item 4, column 2
This item amends subregulation 4.15(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from another metals production source.
Item [82] Subregulation 4.15(2), table, item 4, column 4
This item amends subregulation 4.15(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from other metals production source.
Item [83] Regulation 4.16, heading
This item amends the title of a source.
Item [84] Paragraph 4.16(1)(a)
This item amends paragraph 4.16(1)(a) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from hydrofluorocarbons and sulphur hexafluoride gases.
Item [85] Paragraph 4.16(1)(b)
This item amends paragraph 4.16(1)(b) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from hydrofluorocarbons and sulphur hexafluoride gases.
Item [86] Subregulation 4.16(2)
This item amends subregulation 4.16(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from hydrofluorocarbons and sulphur hexafluoride gases with that required by the methods specified in the Measurement Determination.
Item [87] Regulation 4.17, heading
This item changes the title of a source.
Item [88] Subregulation 4.17(1)
This item amends subregulation 4.17(1) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a waste source with that required by the methods specified in the Measurement Determination.
Item [89] Subregulation 4.17(2), table, item 1, column 2
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a waste source.
Item [90] Subregulation 4.17(2), table, item 1, Method 1, column 4, paragraph (e)
This item amends subregulation 4.17(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a solid waste disposal on land source with that required by the methods specified in the Measurement Determination.
Item [91] Subregulation 4.17(2), table, item 1, column 3
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a solid waste disposal on land source.
Item [92] Subregulation 4.17(2), table, item 1, Methods 2 and 4, column 4, paragraphs (e), (f) and (g)
This item amends subregulation 4.17 (2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a solid waste disposal on land source with that required by the methods specified in the Measurement Determination.
Item [93] Subregulation 4.17(2), table, item 1, Methods 2 and 4, column 4, paragraphs (j), (k) and (l)
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a solid waste disposal on land source.
Item [94] Subregulation 4.17(2), table, item 1, Methods 2 and 4, column 4, after paragraph (l)
This item amends subregulation 4.17(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a solid waste disposal on land source with that required by the methods specified in the Measurement Determination.
Item [95] Subregulation 4.17(2), table, item 2, column 2
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (industrial) source.
Item [96] Subregulation 4.17(2), table, item 2, Method 1, column 4, paragraphs (g), (h) and (i)
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (industrial) source.
Item [97] Subregulation 4.17(2), table, item 2, column 3
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (industrial) source.
Item [98] Subregulation 4.17(2), table, item 2, Methods 2 and 4, column 4, paragraphs (i), (j) and (k)
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (industrial) source.
Item [99] Subregulation 4.17(2), table, item 3, column 2
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (industrial) source.
Item [100] Subregulation 4.17(2), table, item 3, Method 1, column 4, paragraphs (g), (h) and (i)
This item amends subregulation 4.17 (2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (domestic or commercial) source.
Item [101] Subregulation 4.17(2), table, item 3, Method 1, column 4, after paragraph (i)
This item amends subregulation 4.17(2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (domestic or commercial) source with that required by the methods specified in the Measurement Determination.
Item [102] Subregulation 4.17(2), table, item 3, column 3
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (domestic or commercial) source.
Item [103] Subregulation 4.17(2), table, item 3, Methods 2 and 4, column 4, paragraphs (g), (h) and (i)
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (domestic or commercial) source.
Item [104] Subregulation 4.17(2), table, item 3, Methods 2 and 4, column 4, after paragraph (i)
This item amends subregulation 4.17 (2) to align the information that a report must include for a facility in relation to greenhouse gas emissions from a wastewater handling (domestic or commercial) source with that required by the methods specified in the Measurement Determination.
Item [105] Subregulation 4.17(2), table, item 4, column 2
This item amends subregulation 4.17(2) which outlines the information that a report must include for a facility in relation to greenhouse gas emissions from a waste incineration source.
Item [106] After regulation 4.17
This item inserts a new regulation 4.17A that requires a corporation to report an uncertainty estimate associated with scope 1 emissions from the corporation’s group.
Item [107] Before subregulation 4.20(1)
This item inserts a new subregulation 4.20(1A) that states the conditions that must apply before a corporation must report electricity produced during the year.
Item [108] Subregulation 4.20(1)
This item amends subregulation 4.20(1) that relates to the information that a corporation must report on electricity production.
Item [109] Subparagraph 4.22(1)(a)(i)
This item amends subregulation 4.22 to state the conditions that must apply before a corporation must report the amount of the type of energy consumed to produce electricity during the year.
Item [110] Paragraph 4.22(1)(b)
This item amends subregulation 4.22(1) to state the conditions that must apply before a corporation must report the energy consumed by a means other than combustion during the year.
Item [111] Subregulation 4.22(2)
This item amends subregulation 4.22(2) to state the energy consumption information which a corporation must report from the production of a chemical or metal product during the year.
Item [112] Subregulation 4.22(3)
This item amends subregulation 4.22(3) to state the energy consumption information which a corporation must report from the production of a chemical product containing carbon during the year.
Item [113] Further amendments – Measurement Determination
This item amends references to the Measurement Determination throughout the Principal Regulations.