There are three levels of NGER audit. Firstly, liable entities with emissions greater than 125,000 tCO2-e are required to engage a Category 2 or 3 NGER auditor. For these entities, reasonable assurance audits must be submitted together with the emissions report by 31 October 2013.
Secondly, those entities responsible for less than 125,000 tCO2-e, while not required to submit an audit report, are encouraged to consider undertaking an audit voluntarily. An audit provides confidence for a reporting organisation in their calculated carbon liabilities.
Finally, there is the annual CER-led audit program whereby reporters are randomly selected. Under this program if a mandatory or voluntary audit has been conducted, the CER is unlikely to pursue a further audit.
Energetics, in partnership with BDO, brings a proven audit methodology to NGERS audits. Our technical skills and experience ensure that we establish an opinion with confidence and efficiency.