Chapter III, Chapter IV, Article 35 · Commission Implementing Regulation (EU) 2024/2027

Contents

Article 35Procedures for verification activities#

1.Verifiers shall establish, document, implement and maintain one or more procedures and processes for the verification activities referred to in Articles 4 to 29.

2.When establishing and implementing such procedures and processes, the verifier shall carry out the activities in accordance with the harmonised standard set out by Regulation (EC) No 765/2008 concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition.

3.Verifiers shall establish, document, implement and maintain a quality-management system to ensure consistent development, implementation, improvement and review of the procedures and processes in accordance with the harmonised standard referred to in paragraph 2.

4.The quality management system referred to in paragraph 3 shall include the following elements:

(a)policies and responsibilities;

(b)a management review;

(c)internal audits;

(d)corrective actions;

(e)actions to address risks and opportunities and preventive actions;

(f)control of documented information.

5.In addition, verifiers shall establish the following procedures, processes and arrangements in accordance with the harmonised standard referred to in paragraph 2:

(a)a process and policy for communication with the company;

(b)appropriate arrangements to safeguard the confidentiality of information obtained;

(c)a process for dealing with appeals by the companies;

(d)a process for dealing with complaints, including an indicative timescale, of the companies;

(e)a process for issuing a revised verification report where an error in the verification report or FuelEU report or partial FuelEU report is identified after the verifier has submitted the verification report to the company;

(f)a procedure or process for outsourcing verification activities to other organisations;

(g)a procedure or process to ensure the verifier takes full responsibility for verification activities performed by contracted individuals;

(h)processes ensuring the proper functioning of the quality management system referred to in paragraph 3, including the following processes:

(i)processes for the review of the quality management system at least once a year, not exceeding 15 months between management reviews;

(ii)processes for conducting internal audits at least once a year, not exceeding 15 months between internal audits;

(iii)processes for identifying and managing non-conformities in the verifier’s activities and taking corrective action to address these non-conformities;

(iv)processes for identifying risks and opportunities in the verifier’s activities and taking preventive actions to mitigate those risks;

(v)processes for the control of documented information.

Defined terms · 22

Show every defined term

accreditation
means an attestation by a national accreditation body affirming that a verifier meets the requirements of harmonised standards within the meaning of Article 2, point 9, of Regulation (EC) No 765/2008 and the requirements of this Regulation, and is thus qualified to carry out the verification activities set out in Articles 4 to 25 of this Regulation;
analytical procedures
means the analysis of fluctuations and trends in the data, including an analysis of the relationships that are inconsistent with other relevant information or that deviate from predicted amounts;
control activity
means any act carried out or any measure implemented by the company to mitigate inherent risks.
control risk
means the susceptibility of a parameter in the FuelEU report and partial FuelEU report to misstatements that could be material, individually or when taken together with other misstatements, and that cannot be prevented or detected and corrected on a timely basis by the control system;
control system
means the risk assessment and entire set of control activities, including the continuous management thereof, established, documented, implemented and maintained by a company to report the data required by Regulation (EU) 2023/1805;
detection risk
means the risk of a verifier not detecting a material misstatement;
FuelEU report
means a report as referred to in Article 15(3) of Regulation (EU) 2023/1805;
independent reviewer
means a person assigned by the verifier specifically to carry out internal review activities, who belongs to the same entity but has not carried out any of the verification activities subject to review;
inherent risk
means the susceptibility of a parameter in the FuelEU report and partial FuelEU report to misstatements that could be material, individually or taken together with other misstatements, before taking into consideration the effect of any related control activities;
internal verification documentation
means all internal documentation that a verifier has compiled to record documentary evidence and justification of activities carried out to assess the monitoring plan or verify a FuelEU report and partial FuelEU report pursuant to this Regulation;
material misstatement
means a misstatement that, in the opinion of the verifier, individually or when taken together with other misstatements, exceeds the materiality level or could otherwise have an impact on the total reported emissions or other relevant information;
materiality level
means the quantitative threshold or cut-off point set out in Article 18, above which the verifier considers misstatements, individually or taken together with other misstatements, to be material;
misstatement
means an omission, misrepresentation or error in the reported data, apart from the uncertainty permissible pursuant to Article 13(3) of Regulation (EU) 2023/1805;
non-conformity
means one of the following:
partial FuelEU report
means a FuelEU report prepared in the event of the transfer of a ship from one company to another as referred to in Article 15(4) of Regulation (EU) 2023/1805;
reasonable assurance
means a high – but not absolute – degree of assurance, provided in the verification report based on the objective of reducing the verification risk according to the circumstances of the verification, and expressed positively in the verification statement, as to whether the FuelEU report or partial FuelEU report subject to verification are free of material misstatements;
shipping FuelEU auditor
means an individual member of a verification team responsible for assessing a monitoring plan or verifying a FuelEU report and partial FuelEU report, other than the shipping shipping FuelEU lead auditor;
shipping FuelEU lead auditor
means a shipping FuelEU auditor in charge of directing and supervising the verification team, who is responsible for performing the assessment of a monitoring plan and for reporting on the assessment, or for performing the verification of a FuelEU report and partial FuelEU report and for reporting on the verification;
site
means, for the purposes of assessing the monitoring plan or verifying the FuelEU report and partial FuelEU report, a location where the monitoring process is defined and managed, including locations where relevant data and information are controlled and stored;
technical expert
means a person who provides detailed knowledge and expertise on a specific matter as required for the performance of verification activities and accreditation activities for the purposes of Articles 30 to 38;
verification
means the activities carried out by a verifier to issue a FuelEU document of compliance pursuant to Regulation (EU) 2023/1805;
verification risk
means the risk, as a function of inherent, control and detection risk, of the verifier expressing an inappropriate verification opinion where the FuelEU report and partial FuelEU report are not free of material misstatements;