This document details the nature and scope of the services that are commonly required to be provided by the nominated auditor in undertaking an audit of an application for accreditation under the Greenhouse Gas Benchmark Rule (Carbon Sequestration) No. 5 of 2003. The scope of the audit actually used is determined by the Scheme Administrator on a case by case basis and will reflect specific areas of uncertainty that result from the assessment of that particular application for accreditation.