Chapter III, Section 1, Section 2, Article 19 · Commission Delegated Regulation (EU) 2025/2551

Contents

Article 19Accreditation work programme and management report#

1.By 31 December of each year, the national accreditation body shall make available, in English, an accreditation work programme covering the next calendar year to the competent authority of the Member State in which the national accreditation body is established, which contains the list of verifiers accredited by that national accreditation body. The accreditation work programme shall contain at least the following information in relation to each verifier:

(a)information on activities that the national accreditation body has planned for that verifier, including surveillance and reassessment activities;

(b)the anticipated time and place of the verification, including whether a physical or virtual site visit is to be carried out;

(c)dates of anticipated witnessing audits to be performed by the national accreditation body to assess the verifier, including the name and identification information of the operators and of the installations that are to be visited during the witness audit.

When changes occur in the information referred to in the first subparagraph, the national accreditation body shall submit to the competent authority an updated work programme by 30 June of each year.

2.By 31 July of each year, the national accreditation body shall make available, in English, a management report to the competent authority referred to in paragraph 1. The management report shall contain at least the following information in relation to each verifier that has been accredited by that national accreditation body or, in the case of point (c), in relation to each applicant:

(a)accreditation details of verifiers that were accredited by that national accreditation body, including the scope of accreditation for these verifiers;

(b)any changes to the scope of accreditation for the verifiers referred to in point (a);

(c)where the national accreditation body was not able to undertake the accreditation process laid down in Article 3(6), a list containing the applicants’ name, country of establishment and scope of accreditation sought;

(d)summarised results of surveillance and reassessment activities carried out by the national accreditation body;

(e)summarised results of extraordinary assessments that have taken place, including reasons for initiating such extraordinary assessments;

(f)any complaints filed against the verifier since the last management report and the actions taken by the national accreditation body in relation to such complaints;

(g)details of action taken by the national accreditation body in response to the information that is shared by the competent authority or by the Commission pursuant to Article 20, unless the national accreditation body has considered the information as a complaint within the meaning of Article 16.

3.For the purpose of paragraphs 1 and 2, the national accreditation body shall use a relevant electronic template, to be provided by the Commission.

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;