Auditing requirements

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To ensure the integrity of the Energy Savings Scheme is maintained, Accredited Certificate Providers (ACPs) may be audited. These independent audits provide assurance that ACPs are creating energy savings certificates in accordance with the Act, Regulation and the ESS Rule.

ACPs must comply with the audit regime imposed by IPART as Scheme Administrator, and provide to the auditor all information and assistance necessary. Audits may be required in relation to any of the following matters:

  • Eligibility for accreditation
  • The creation of energy savings certificates
  • Compliance with any conditions of accreditation
  • Compliance with the requirements of the Act, Regulation and ESS Rules governing creation of energy savings certificates.

The audit requirements of each accreditation are based on risk assessments that have regard to the nature of the method and the value of energy savings certificates to be created annually. 

The  Compliance Guide - ACPs explains how IPART determines the audit regime, including in response to poor compliance.

ACPs are required to engage approved auditors to audit their accreditations. ACPs are responsible for the costs of audit, and must cooperate with the auditor as required.

Audits are performed by a member of the Audit Services Panel, established by IPART.

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

See Audit scopes for more information.

Relevant Documentation

Compliance Guide - ACPs
Audit Guide