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Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC (Text with EEA relevance)

article  annex_III

CELEX:  02015R0757-20250101

Elements to be taken into account for the delegated acts provided for in Articles 15 and 16 A. VERIFICATION PROCEDURES — Competencies of verifiers,
— documents to be provided by companies to verifiers,
— risk assessment to be carried out by verifiers,
— assessment of the conformity of the monitoring plan,
— verification of the emissions report,
— materiality level,
— reasonable assurance of verifiers,
— misstatements and non-conformities,
— content of the verification report,
— recommendations for improvements,
— communication between companies, verifiers and the Commission. B. ACCREDITATION OF VERIFIERS — How accreditation for shipping activities can be requested,
— how verifiers will be assessed by the national accreditation bodies in order to issue an accreditation certificate,
— how the national accreditation bodies will perform the surveillance needed to confirm the continuation of the accreditation,
— requirements for national accreditation bodies in order to be competent to provide accreditation to verifiers for shipping activities, including reference to harmonised standards.