Evidence that withstands scrutiny
Evidence that withstands scrutiny
The legislation lists fourteen items an operator provides to the verifier. This page sets out what each one is used for, from the verifier’s side.
CBAM accreditation · assessment under way · ACCREDIA DC26PRT0296 — status record
This is not a list of things to prepare for us. It is the list the legislation requires a verifier to receive, set out so that an operator can see what each item will be used for before an engagement starts. The wording below summarises the fourteen items at Annex II §2.3, points (a) to (n); the published text governs.
| Received | What it is used for |
|---|---|
| 01 · The latest version of the installation’s monitoring plan | Assessed against the Methodology Act, then used as the reference document the reported data is checked against. Without it, verification cannot start. |
| 02 · Documentation or a description of the installation, its procedures and processes | Establishes the boundary the verification works to, and what the site visit has to confirm on the ground. |
| 03 · Process flowcharts and procedures kept outside the monitoring plan | Read against the plan to see whether the plan describes the installation as it actually runs. |
| 04 · A record of all changes to the installation and to the monitoring plan since the last verification | Determines whether the changes are significant — a new production route, a change in the bubble approach, a change of monitoring methodology, new instruments — and therefore whether a physical site visit can be replaced at all. |
| 05 · The sampling plan, where one applies | Checked for whether the sampling frequency and the laboratory arrangements support the calculation factors used. |
| 06 · The emissions report to be verified | The subject of the engagement. Every figure in it is traced, recalculated or cross-checked. |
| 07 · The previous period’s emissions report and verification report, where another verifier issued them | Used to understand what was already tested, what was qualified, and where the risk sat last time. |
| 08 · How the previous non-conformities and recommendations were addressed | An unclosed finding from the previous cycle is a risk indicator, and can be a non-conformity in its own right. |
| 09 · Verification reports for precursors used but not produced at the installation | Checked for a positive statement, for a verifier whose accreditation was live and in scope at signature, and for figures matching those used. Where the check fails, the actual data is replaced by the applicable default value. |
| 10 · Evidence of the actual time of production of precursors, where it is relied on | Confirms the production year the precursor figure belongs to. Evidence of a production year before 2026 is disregarded. |
| 11 · How precursors were attributed to the production processes | Tests attribution: whether each precursor quantity sits in the right process, without gaps and without double counting. |
| 12 · Where indirect emissions are relevant, the verification report of the electricity-producing installation | Establishes whether the electricity emission factor used is supported, or whether the default applies instead. |
| 13 · Evidence of a direct technical connection or a power purchase agreement, and for electricity as a good, single-line diagrams and metering evidence | Confirms the physical and contractual basis for the electricity figures, and for electricity as a good, that the metering matches the declared flows. |
| 14 · Information on the databases and data sources used for monitoring and reporting, and anything else needed to plan and carry out the verification | Used to plan the data trail: which records the reported figures will be traced back to, and where cross-checks and reconciliations can be performed. |
Verification traces a reported figure back to a primary record with a date, an owner and an instrument behind it. Where that trail takes more than a few minutes to walk for a material figure, the trail — not the arithmetic — is what the verification will turn on.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.
