Auditing and reporting requirements

Auditing Requirements

We use independent audits to provide assurance that Accredited Certificate Providers (ACPs) create energy savings certificates (ESCs) in accordance with the relevant legislation.

Your audit regime is specified in your Accreditation Notice and may include an audit of any of the following matters:

  • The creation of ESCs
  • Compliance with any conditions of accreditation
  • Compliance with the requirements of the relevant legislation governing creation of ESCs.

The audit requirements of each accreditation are based on a risk assessment, which considers the nature of the calculation method, the compliance history of the ACP (or applicant) and the proposed number of ESCs involved. 

We determine your audit regime at the time of accreditation and may make risk-based adjustments to it from time to time. The Compliance Guide – ACPs explains why we may adjust your audit regime, while the Application for Accreditation Guide – ACPs explains how we set your initial audit regime.

What you need to do to conduct an audit

Only approved auditors can be used to audit your accreditation. Approved auditors can be selected from the members of the Audit Services Panel.

You must provide all information and assistance necessary to the auditor. You are also responsible for the costs of audits. 

Before conducting any audit services, auditors must submit a Detailed Scope of Works (DSW), including a List of Sites and Deed Poll, using our approved templates. These documents must be approved by us before an audit can commence.  All audit documents are submitted via the ESS Portal.

As part of this process, ACPs need to complete the relevant sections of the DSW submission form and the List of sites, and send both files to the auditor for completion, along with the Deed Poll.  For more information, see Audit scopes.

Relevant Documentation

Compliance Guide - ACPs
Application for Accreditation Guide – ACPs

Reporting Requirements

You will have reporting requirements operating as an ACP. Each time an application to register ESCs is made, a summary of each relevant implementation must be provided to IPART using the Implementation data sheet.  For more information, refer to Registering and trading ESCs.

For Home Energy Efficiency Retrofits (HEER) accreditations, you must report the above information by the end of each calendar month for all implementations that occurred in the previous month, regardless of whether you have registered ESC for these implementations.  For example, an implementation data sheet populated with all implementations that occurred in April must be submitted by the end of May of the same year. 

In general, no further reporting is required. However, the Scheme Administrator may from time to time impose extra reporting requirements on ACPs. The timing and specific reporting requirements are listed in Item 5 of the Schedule to your Accreditation Notice