Audits of certificate creation and ongoing compliance

An accredited abatement certificate provider has a series of ongoing obligations under GGAS. These are specified both in the GGAS Rules and in a set of Conditions of Accreditation which are imposed by the Scheme Administrator as part of the accreditation process. The Conditions of Accreditation may specify further ongoing auditing requirements and the timing of these audits. An audit may be required before certificates can be created, annually or on a spot audit basis.

Who selects and engages the auditor?

In general, the abatement certificate provider will select and engage Panel members to undertake these audits. However, IPART must approve the appointment. The firms currently approved to undertake audits under each of the GGAS Rules is provided at the Audit Panel Members section of this site.

What is the process for engaging an auditor?

Once the abatement certificate provider has selected an auditor, Panel members must provide the Scheme Administrator with a detailed scope of work containing information on the audit procedures to be carried out. Abatement certificate providers must also complete a deed poll for the auditor to submit with the detailed scope of work to the Scheme Administrator. The Scheme Administrator may request variations to the scope of work to be undertaken by the Panel member within 14 days of receipt of the detailed scope of work. The audit cannot start until the Scheme Administrator approves the auditor to commence work.  

What tools are available for auditors?

Detailed guidance on conducting audits is contained in the Audit Guideline.

Auditors are required to prepare a report detailing the audit opinion and related findings in relation to the matters detailed in the audit scope. An audit report template and a schedule of audit procedures and findings is available to assist auditors.