CER Audit Handbook 2013…

The CER requires audited data for a number of its

regulatory programs, including National Greenhouse and

Energy Reporting and the Carbon Farming Initiative.

This 2013 update to their auditor handbook for

greenhouse gas and energy audits incorporates several

new developments.NOVEMBER 2013

The Handbook was originally developed as

guidance for auditors doing NGER audit

engagements.

This update to the Handbook incorporates a

number of new programs that registered GHG

auditors are involved in, including Carbon

Farming Initiative (CFI) applications and pre-

submission audits required by the Carbon

Pricing Mechanism.

.

WHAT DOES IT SAY.

NOVEMBER 2013

This update also incorporates guidance from the

AUASB, issued in later 2012 as Guidance Statement

021 - Engagements under the National Greenhouse

and Energy Reporting Scheme, Carbon Pricing

Mechanism and Related Schemes, and the (new)

requirements of the ASAE 3410 - Assurance

Engagements on Greenhouse Gas Statements

For accountants, GS021 and ASAE 3410, will

probably still be the first point of guidance.

WHAT ELSE DOES IT SAY.

NOVERMBER 2013

Templates for audit reports have been updated and

extended to the newer schemes.

Two whole chapters are devoted to project

management for audit and verification

engagements, and these will seem very familiar to

assurance providers.

WHAT ELSE DOES IT SAY.

NOVERMBER 2013

• Expectations are changing and audit practice is rapidly developing in this field, which make it hard to keep up.

• The report templates in the updated Handbook will probably become standard practice.

• Another update may be needed soon, to inform GHG auditors about Direct Action audit requirements.

The comments on these slides are the views of Tim Kirby, Sydney.

You should always read the report itself before putting your reputation, or any money, on the line.

WHAT DOES IT MEAN.

Tim Kirby, Sydney CA, CIA, LA-EMS

au.linkedin.com/in/timkirbysydney

NOVEMBER 2013