Describes how the audit process works and what is required of auditors.
Auditing of Accredited Certificate Providers and Liable Entities is one of the mechanisms used by IPART to monitor compliance and performance with the Energy Savings Scheme. Audits confirm that the scheme is being implemented as designed and that the creation, sale and surrender of energy savings certificates is resulting in genuine reductions in electricity consumption.
Audits are performed by a member of the Audit Services Panel, established by IPART.
The law provides IPART with strong auditing and enforcement powers so that:
- Liable Entities meet their individual energy savings targets, and
- Accredited Certificate Providers maintain their accreditation and create energy savings certificates in accordance with the Act, Regulation and the ESS Rule.
Audits of Accredited Certificate Providers
Audits of Accredited Certificate Providers are conducted to:
- validate information supplied during the application phase;
- verify an Accredited Certificate Provider's ongoing eligibility; and
- verify calculations carried out by an Accredited Certificate Provider in the course of creating energy savings certificates.
Audit frequencies vary between Accredited Certificate Providers.
Go to the Audit guidance page for more information about how decisions are made about audit frequency and timing.
Audits of Liable Entities
Audits of Liable Entities focus on ensuring their annual statement is free of material misstatement or error.
Go to the Annual statements and audits page for more information about audits of Liable Entities.
Pre-registration Audit Trial
We have developed a trial methodology to allow Accredited Certificate Providers to engage pre-registration audits.
This approach may help Accredited Certificate Providers to ensure all eligible 2012 vintage ESC creation can be completed before the 30 June 2013.
More information about this trial is provided below.
Pre-registration audit trial140.21KB PDF FileInformation for Accredited Certificate Providers about the pre-registration audit trial