The Clean Energy Regulator (the agency) would like to welcome our auditor community to the new year and trust that everybody had an enjoyable break.
Engagement with auditors
The agency is always keen to maintain regular contact with greenhouse and energy auditors. In the past, our annual auditor workshops were a key element of this communication. The ongoing impact of the COVID-19 situation and the uncertainties it brings, means, that we will again not be able to stage face-to-face workshops for auditors this calendar year. Instead, we will concentrate on providing webinars for auditors.
We will host several webinars throughout the year focusing on the assurance aspects of conducting audits in schemes the agency administers. Assurance experts will run these webinars on behalf of the agency. Please keep an eye out for invitations to attend these webinars and forward the invitations to other team members who may be interested.
We are also seeking your suggestions on topics for other webinars throughout 2022, such as webinars discussing the technical aspects of conducting audits under schemes the agency administers. These webinars would be run by subject matter experts in the agency. Please email your webinar topic suggestions to CER-Audit@cer.gov.au.
Deregistration of Category 2 auditors
As published in the 2021–22 Compliance and Enforcement priorities, the agency will deregister or suspend greenhouse and energy auditors who are non-compliant or performing poorly.
One auditor was deregistered as a Category 2 auditor for not meeting legislative requirements for conducting Part 6 audits. The auditor failed to:
- obtain sufficient evidence to support the conclusion of an assurance engagement
- exercise sufficient professional judgement and professional scepticism
- exercise professional competence and due care
- properly consider the risk of fraud, and
- meet the requirements of mandated audit standards.
Auditors are an important control in the National Greenhouse and Energy Reporting (NGER) and Emissions Reduction Fund (ERF) schemes. We expect you to carry out your work diligently and meet legislative requirements.
Selecting peer reviewers for audit teams
Since the commencement of our inspection program, we have deregistered several Category 2 auditors for performance related issues.
We would like to remind audit team leaders of their requirement to do their due diligence and engage appropriate peer reviewers for audits they conduct under schemes the agency administers. Peer reviewers need to have the proper experience and expertise, including any required technical knowledge.
Reviews of greenhouse and energy auditors
The agency is making a small change to the process for conducting 3-year registration reviews. We will ask all auditors to undergo fit and proper person assessments — including a national police check — as part of their reviews. Previously, registered company auditors were not required to undergo these assessments in the review process, however the agency is making this change in the interest of transparency and consistency.
Changes in circumstances
Auditors are reminded that under regulation 6.67 of the National Greenhouse and Energy Reporting Regulations 2008 you are required to notify the agency of any change in details — including contact information and employer — within 28 days of you becoming aware of the change. This is a legislative requirement, and any breach may result in the agency taking compliance action.
Compliance Update
The Compliance update – 1 October to 31 December 2021 is
now available. It provides information on activities related to our compliance and enforcement.
More information
Visit Auditor events on our website for updates on upcoming webinars and review Maintaining your registration as an auditor for more information on the reviews process.
Please email CER-Audit@cer.gov.au or contact us if you have any questions.