Commission Delegated Regulation (EU) 2025/2551

means a person assigned by a national accreditation body to perform individually or as part of an assessment team an assessment of a verifier pursuant to this Regulation.

means any acts carried out or measures implemented by the operator to mitigate inherent risks;

means the susceptibility of a parameter in the operator’s emissions report to misstatements that could be material, individually or when aggregated with other misstatements, and that will not be prevented or detected and corrected on a timely basis by the control system;

means the susceptibility of a parameter in the operator’s emissions report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related control activities;

means the degree of assurance the verifier provides on the verification report based on the objective of reducing the verification risk according to the circumstances of the verification engagement;

means a high but not absolute level of assurance, expressed positively in the verification opinion, as to whether the operator’s emissions report subject to verification is free from material misstatement;

means the CBAM activity groups referred to in Annex I to this Regulation for which accreditation is sought or has been granted;

means the installation to which the operator’s emissions report subject to verification refers;

means the activities carried out by a verifier to issue a verification report pursuant to this Regulation, Regulation (EU) 2023/956, and Implementing Regulation (EU) 2025/2546;

means the risk, which is caused either by the inherent risk, the control risk, or the risk that the verifier does not detect a material misstatement, that the verifier expresses an incorrect verification opinion when the operator’s emissions report is not free of material misstatements;

means a legal person carrying out verification activities pursuant to this Regulation and accredited by a national accreditation body for the purpose of Regulation (EU) 2023/956 at the time a verification report is issued;