295 paragraphs found
A ROE applies for a declaration that the activity is an eligible offsets project if: The ROE has a legal right to undertake the project; For sequestration projects, the ROE has the applicable carbon sequestration right and the consent of any others with …
The CFI Act [37] allows for the CFI Regulations to require a prescribed audit report to accompany applications for an eligible offsets project, however the Regulations do not currently require an audit report to be …
An approved CFI methodology, provided in a CFI methodology determination, comprises: Requirements that must be met for an offsets project to be an eligible offsets project ; Methodology for calculating the CO 2‑ e net abatement, including instructions for …
Offsets Reports and applications for a certificate of entitlement lodged are required to be accompanied by a reasonable assurance report prepared in accordance with the NGER Audit Determination by a category 2 or 3 registered greenhouse and energy …
Assurance engagements on eligible offsets projects and Offsets Reports are compliance engagements, consequently assurance practitioners apply ASAE 3100, in addition to the NGER Audit Determination as required by the CFI …
In addition to the NGER Audit Determination, the assurance practitioner applies ASAE 3100 for Regulator initiated assurance engagements and ASRS 4400 for agreedupon procedures …
The Renewable Energy Target (RET) imposes a liability if a proportion of electricity produced does not come from renewable sources, which may increase the cost of electricity to EITE activities along with other businesses. Partial exemption certificates …
Applications under the Renewable Energy (Electricity) Act 2000 (RET Act) for PECs for an EITE activity which will be acquiring electricity for use in the activity from an entity liable under the RET [48] are required to be accompanied by an assurance …
The RET Regulations require the auditor be a registered company auditor, authorised audit company or a category 2 or 3 registered greenhouse and energy auditor and to conduct reasonable assurance engagements for PEC applications in accordance with the …
ASAE 3000 provides the overarching requirements for general application to all assurance engagements where the subject matter is not historical financial information. Consequently, the assurance practitioner applies ASAE 3000 when conducting and reporting …