Audit process

Describes how the audit process works and what is required of auditors.


Auditing of Accredited Certificate Providers and Scheme Participants 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 results in genuine reductions in energy 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:

  • Scheme Participants 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 Scheme Participants

Audits of Scheme Participants 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 Scheme Participants.