Document ID: chunk:federal_register_of_legislation:F2025C00184:reg:22uh
Version: federal_register_of_legislation:F2025C00184
Segment Type: reg
Provision Reference: reg 22UH
Character Range: 209963–211553

22UH  Requirements for audit report
 (1) The audit report must be prepared by a registered greenhouse and energy auditor (within the meaning of the National Greenhouse and Energy Reporting Act 2007):
 (a) who is registered as a Category 2 auditor under the National Greenhouse and Energy Reporting Regulations 2008; and
 (b) for whom no conflict of interest situation (within the meaning of those Regulations) exists in relation to the applicant.
 (2) The auditor must ensure that the audit to which the report relates is conducted in accordance with the applicable requirements under the National Greenhouse and Energy Reporting (Audit) Determination 2009 for assurance engagements.
 (3) The audit report must set out the auditor's reasonable assurance conclusion as to whether:
 (a) the activities set out in the application that are claimed to be an emissions‑intensive trade‑exposed activity comply, in all material respects, with each of the requirements in the description of the activity set out in Schedule 6; and
 (b) the application presents fairly, in all material respects, the electricity use method advice (see paragraph 22O(1)(i)); and
 (c) the electricity use method advice is reasonable, and in all material respects is not likely to result in including an amount of electricity that is not a use amount; and
 (d) if an audit report is required under subregulation 22UG(5) or (6)—the amendments and reasons for the amendments mentioned in paragraph 22S(3)(e) or 22T(2)(d) are reasonable.

Subdivision C—Time and manner of lodging applications under section 46A of the Act