Audit Scopes

Before conducting any audit services, auditors must submit an audit scope to IPART. This should detail the nature and scope of the auditing approach, as decided by the auditor. Audit procedures should be tailored to each Recognised Energy Savings Activity, taking account its size and complexity.

The Audit Scope must be accompanied by a Deed Poll when audits are comissioned by Accredited Certificate Providers. Both the Audit Scope and Deed Poll must be approved by IPART before an audit can commence.

For Liable Entities, go to the Annual statements and audits page for more information about audits (including the specific Audit Scope for these audits).

Commercial Lighting Audit Scope

The Audit Scope for ESC creation, or proposed ESC creation, under the Deemed Energy Savings Method – Commercial Lighting Energy Savings Formula details the nature and scope of the services that are commonly required to be provided by an auditor in undertaking these audits. They include:

• verifying calculations carried out by an Accredited Certificate Provider in the course of creating (or proposing to create) Energy Savings Certificates; and
• verifying an Accredited Certificate Provider’s ongoing eligibility under the Energy Savings Scheme.

Audit Scope: Commercial Lighting Energy Savings Formula320.93KB The Audit Scope (v3.1, 13 December 2012) should be used for Audits commissioned after this date. The Scope contains additional guidance on site selection for ACPs using third parties for lighting upgrades.

General Audit Scope

Audit Scope: Audit of Accreditation Conditions274.5KB Word DocumentThis document describes the nature and scope of the services to be provided by the nominated auditor in relation to Audit of Accreditation Conditions.

Deed Poll

The Deed Poll clarifies IPART's rights and responsibilities in the agreement to engage the auditor. Where IPART has not directly engaged the auditor (generally for AESS audits and audits of certificate creation), the Deed Poll must be signed by the auditee).

Deed Poll50.5KB Word DocumentClarifies IPART’s rights and responsibilities in the agreement to engage the auditor and is to be signed by the auditee and submitted with the Audit Scope.