Chapter III, Section 1, Article 14 · Commission Delegated Regulation (EU) 2025/2551

Contents

Article 14Annual surveillance#

1.The national accreditation body shall carry out annual surveillance of each verifier to which it has issued an accreditation certificate. That surveillance shall comprise at least the following:

(a)an on-site or virtual office assessment of the verifier;

(b)witnessing the performance and assessing the competence of a representative number of the verifier’s staff in accordance with Article 5(1), point (c).

Where the verifier outsources certain verification activities in accordance with Section 1.7.4 of Annex II, the national accreditation body may also carry out the activities referred to in the first subparagraph on the premises of the outsourced body.

2.The national accreditation body shall carry out the first surveillance of a verifier in accordance with paragraph 1 within 12 months of the date on which its accreditation certificate was issued.

3.The national accreditation body shall plan to perform its annual surveillance exercise in a manner that allows it to assess representative samples of the verifier’s activities within the scope of the accreditation certificate and of the staff involved in the verification activities.

4.On the basis of the results of the surveillance, the national accreditation body shall decide whether to confirm the continuation of the accreditation.

Defined terms · 11

Show every defined term

assessor
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.
control activities
means any acts carried out or measures implemented by the operator to mitigate inherent risks;
control risk
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;
inherent risk
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;
level of assurance
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;
reasonable assurance
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;
scope of accreditation
means the CBAM activity groups referred to in Annex I to this Regulation for which accreditation is sought or has been granted;
site
means the installation to which the operator’s emissions report subject to verification refers;
verification
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;
verification risk
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;
verifier
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;