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+Article 26 8. |
Article 26 8.By 30 April 2025 and every year thereafter, each undertaking which, under paragraph 1, reports on the placing on the market of 1 000 tonnes of CO2 equivalent or more of hydrofluorocarbons during the preceding calendar year shall, in addition, ensure that the veracity of its report is confirmed, at a reasonable level of assurance, by an independent auditor. The auditor shall be registered in the F-gas Portal and shall be accredited:
(a)
pursuant to Directive 2003/87/EC; or
(b)
to verify financial statements in accordance with the legislation of the Member State concerned. The transactions referred to in Article 16(2), point (c), shall be verified regardless of the quantities involved. The Commission may request an undertaking to ensure that the veracity of its report is confirmed by an independent auditor at a reasonable level of assurance, regardless of the quantities involved, where it is needed to confirm that undertaking’s compliance with this Regulation. The Commission may, by means of implementing acts, specify the details of the verification of reports and of the accreditation of auditors. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 34(2). 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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