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Overview - Guidance on Accreditation (GoA) . Purpose & Audience of GoA. Purpose Information & overview Facilitate understanding & readiness Facilitate development of verification systems & processes Manage expectations for the future as schemes evolve Target audience
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Purpose & Audience of GoA • Purpose • Information & overview • Facilitate understanding & readiness • Facilitate development of verification systems & processes • Manage expectations for the future as schemes evolve • Target audience • New verification bodies • VBs transitioning from an existing CCAR type accreditation • VBs with existing “ANSI-type” accreditations
Limitations of GoA • Focuses on ISO14065 and TCR specific requirements • If not relevant to TCR, it may not be discussed • eg does not cover Project based accounting, validation, verification or accreditation requirements • Cannot provide information on each unique circumstance of a VB
Basis of Guidance • ISO14065:2007 • Requirements for GHG validation & verification bodies for use in accreditation or other forms of recognition • ISO1404-3:2007 • Greenhouse Gases – Specification with guidance for the validation and verification of GHG assertions • IAF MD ### (2008) • Mandatory document on the application of ISO14065:2007
Relationships Audit & Ethics Committee of the TCR Board of Directors Government Appointment Independent & Peer Reviewed approvals, monitoring & feedback on program VB related appeals & dispute resolution Verification Oversight Panel Oversight Witnessing & feedback on CoI issues ANSI Accreditation Committee ISO14065 & IAF MD## TCR Personnel ANSI Personnel Accreditation Guide Verification Body & its personnel CoI Declarations Reporter
Structure of Document • Background • Introduction to the Guide • The Accreditation Process • Proposed ANSI process • Scopes of Accreditation • Costs • Mutual Recognition of Accreditation • Accreditation Requirements • ISO14065 • TCR specific additional requirements • Frequently Asked Questions
What is accreditation • Inspection of the “inspectors” – on the grounds that - “what is not inspected, may get neglected” • Provides confidence to regulators, the public and the market place that the auditors are - • competent • have no conflicts or loss of independence • have quality controlled systems for their work • Monitors the verification service providers in much the same ways as the Public Company Oversight Board monitors financial auditors!
The ANSI Process of Accreditation • Consistent with ANSI’s approach to accreditation for other schemes • eg management systems or product certification • Consistent with international approaches • Based on guidance from the International Accreditation Forum • 3 stages : • Initial accreditation • Surveillance for maintenance of accreditation • Re-accreditation at the end of the cycle
The ANSI Process of Accreditation • Preliminary application letter – to check eligibility • Full application form – to confirm details & scopes, provide documents for review & check verification management system design • Site visits – to confirm the system design works in practice and is being implemented • Witness audits – to confirm competence of (Lead) Verifiers & their application of system and procedures • Evaluation, reporting & accreditation decisions • “Contract” with ANSI – terms & conditions, confidentiality, risks to accreditation • Surveillance & continuing accreditation
The ANSI Process of Accreditation • Extensions to scope of accreditation • Suspension or withdrawal • Mutual Recognition?
ISO14065 Requirements - summary • General – • is the VB a legal entity? • does it have (can it have) legally enforceable contracts? • does it (can it) remain responsible for its activities & decisions etc? • are top management responsibilities & authorities clearly designated? • is the verification process documented, in particular – • legal & organizational structure? • personnel roles, responsibilities, duties, authorities? • are relationships & boundaries defined where VB is part of a larger group?
ISO14065 Requirements - summary • Verification Process Management System – • documented management system in place? [TCR13] • covers all required elements of the control environment? • includes information management, security and IT systems? • includes record retention & archive processes ? [TCR9] • includes formal appeals & complaints processes • ensures appropriate records are developed & maintained? eg • on its scopes • justifications for risk & time assessments • completion of verification activities • decisions on opinion statements • supports & demonstrates consistent achievement of Standard? • supports monitoring of overall VB program and feedback to ANSI/TCR on scale & focus of engagements, & level of resources [TCR 8]
ISO14065 Requirements - summary • Impartiality - • can VB act (& be seen to act) with no unacceptable conflicts of interest? • does it enforce its commitment to impartiality? • do formal COI risk assessment/management processes exist? [TCR 1] [TCR 10] • in company groups, is there clear separation of advisory & assurance work groups? • is there independent oversight of impartiality? • have potential financial liabilities been assessed & protection implemented? [TCR 2]
ISO14065 Requirements - summary • Competency – • are robust competency needs analysis processes in place? • are robust competency evaluation processes in place? • are there records of application of processes? • personnel are demonstrably competent? • are there records of performance and competence monitoring? • training & competency records of individuals are up to date? • training and update/CPD has been provided? [TCR 3] • is sufficient expertise employed or accessible? [TCR 4] • personnel have been told about their roles & responsibilities; & clearly understand??
ISO14065 Requirements - summary • Personnel deployment & management – • competent verification team(s) in place & properly supported? • team competencies cover required range of knowledge & skills? • sub-contractors are properly managed? [TCR 5] • out-sourcing of engagements and associated activities are properly managed? [TCR 6]
ISO14065 Requirements - summary • Communications– • clients get – • verification process description? [TCR 7] • updated on changes to reporting & verification requirements? • verification plan & schedule? [TCR 8] • clients get information on – • fee and time requirements? • policies on use of marks etc? • policies on complaints & appeals? • their responsibilities, the VBs & those of the verification team? • requirements for information release to third parties/public?
ISO14065 Requirements - summary • Records maintained include - • organizational structures, separation of services; independence mechanisms etc • strategic, business and engagement risk assessments • conflict of interest evaluations • competency needs analysis & competency assessments • quality & performance review of verification related personnel • accredited scopes • justification of time planned for engagements • planning & completion of verification activities (ie verification work papers & evidence etc) • verification (statement) decisions • internal systems audits • complaints, appeals & corrective actions
ISO14065 Requirements - summary • Verification processes need to demonstrate – • COI & Impartiality applied to every engagement • applies ISO14064-3 (and TCR GVP requirements) [TCR 11] • independent technical review of ALL engagements [TCR 12]
Specific Questions? • Specific feedback sought on : • Scopes – • is the matrix approach sensible and practical for VBs? • Competence & training – • are there any specific issues VBs want to raise? • Witnessed audits – • will shadowing of each team member on a client’s site be practicable? • what size teams are expected on individual facility audits? • Transitions - • effectiveness of transition verifications (ie those allowed before accreditation, as part of accreditation) • VB monitoring information – • are monitoring expectations practicable for VBs?
Any Other Questions? • FAQ’s – are these sufficiently complete? • Are there any other issues to be considered in the finalized guidance?
Timelines • General Reporting Protocol • Final version published • General Verification protocol • Final version scheduled for release May 1st (?) • Guidance on Accreditation • Comments to be submitted by COB 9th April (PT) • Final version scheduled for release May 1st (?)
