National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025

Administered by Department of Climate Change, Energy, the Environment and Water

Legislation au F2025L01382 In force Legislative Instrument

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EXPLANATORY STATEMENT

 

Issued by the authority of the delegate for the Clean Energy Regulator

 

National Greenhouse and Energy Reporting Act 2007

 

National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025

 

Legislative Authority

 

Paragraph 75A(2)(b) of the National Greenhouse and Energy Reporting Act 2007 (NGER Act) provides that the Clean Energy Regulator must register an individual in the register of greenhouse and energy auditors if the individual meets requirements relating to qualifications, knowledge, expertise, competence, independence and other matters set out in regulations made for the purpose of that paragraph, or set out in a legislative instrument made under regulations made in accordance with subsection 75A(4) of the NGER Act.

 

Division 6.4 of the National Greenhouse and Energy Reporting Regulations 2008 (NGER Regulations), made for the purposes of paragraph 75A(2)(b) of the NGER Act, sets out those requirements. Subregulation 6.72(2), made under subsection 75A(4) of the NGER Act, also provides that the Clean Energy Regulator may make a legislative instrument setting out some or all of the requirements that could otherwise be set out in the regulations, and ways in which those requirements may be met.

 

The National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025 (the Instrument) is made under subregulation 6.72(2) of the NGER Regulations.

 

Purpose

 

The purpose of the Instrument is to specify qualifications, knowledge and experience necessary to be registered as a greenhouse and energy auditor who intends to undertake audits under schemes administered by the Clean Energy Regulator, and how those requirements may be met.

 

Background 

 

The NGER Act establishes a framework for the conduct of audits by registered greenhouse and energy auditors. As noted, section 75A of the Act provides for the registration of greenhouse and energy auditors and the detail of this is provided in Part 6 of the NGER Regulations. To be registered, the individual must be a fit and proper person and must meet requirements relating to qualifications, knowledge and experience.

 

The Instrument repeals the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019 made on 22 October 2019 (the 2019 Instrument). That instrument set out the requirements in relation to the qualifications, knowledge and experience necessary to be registered to carry out audits under the:

         NGER Act;

         the Carbon Credits (Carbon Farming Initiative) Act 2011 (CFI Act); and

         the Renewable Energy (Electricity) Act 2000 (REE Act).

 

Since the 2019 Instrument was made, two new schemes administered by the Clean Energy Regulator have commenced: the Nature Repair scheme established by the Nature Repair Act 2023 (NR Act) and the Guarantee of Origin scheme established by the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act). Following commencement of the National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025 and the National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 2025, registered greenhouse and energy auditors can now undertake audits under the NR Act and GO Act.

 

The Instrument continues the requirements from the 2019 Instrument in relation to the NGER Act, CFI Act and REE Act, and sets out the requirements necessary to ensure that audits under the NR Act and GO Act are completed by auditors with appropriate knowledge of those Acts and subordinate instruments. The new NR Act and GO Act knowledge requirements only apply to applicants who intend to undertake audits under the NR Act and GO Act.

 

The Instrument also includes updated references to relevant incorporated standards that greenhouse and energy auditors are expected to meet.

 

The Instrument has changed in structure and form from the 2019 Instrument to improve readability and to make it easier for applicants and auditors to use.

 

Regulatory Impact

 

Regulatory impacts of the Nature Repair scheme were considered as part of the development of the Nature Repair Market Bill. The Policy Impact Assessment of the Bill (OBPR22-03226) has been considered and deemed adequate by the Office of Impact Analysis (OIA), and is available on the OIA website at:

https://oia.pmc.gov.au/published-impact-analyses-and-reports/commencing-nature-repair-market

 

The department prepared an Impact Analysis (IA) for the GO scheme (OBPR21-01354), to which the Instrument relates. The IA has been considered and deemed adequate by the OIA and is available on the OIA website at:

https://oia.pmc.gov.au/published-impact-analyses-and-reports/implementing-guarantee-origin-scheme

 

The Instrument is in scope of the original analyses prepared for the Nature Repair scheme and the GO Scheme. As such, additional analyses are not required as the Instrument does not propose any change in policy from what was included in the analyses for the Nature Repair scheme and the GO Scheme.

 

Consultation

 

Extensive public consultation was undertaken in relation to the development of each of the NR Act and GO Act schemes, however, no public consultation was undertaken on the Instrument itself as it only makes consequential changes related to the commencement of the NR Act and GO Act, supporting the establishment of those schemes.

 

The department undertook targeted consultation and provided an Exposure Draft of the Instrument with a reference group of registered NGER auditors, facilitated by the Clean Energy Regulator. As the Instrument pertains specifically to the registration of NGER auditors, this is the main stakeholder group impacted by the Instrument.

 

Incorporation by Reference

 

The Instrument incorporates the following documents by reference that are freely and readily available to the public, as in force on the date of commencement of the Instrument:

 

  • ASAE 3000 – this is the standard Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the Auditing and Assurance Standards Board on 6 September 2022. The standard establishes requirements for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information (which are covered by Australian Auditing Standards and Standards on Review Engagements, respectively). At the time the Instrument was made the standard was available free of charge at: http://www.auasb.gov.au.

 

  • ASAE 3100 – this is the standard Compliance Engagements, issued by the Auditing and Assurance Standards Board on 6 September 2022. This standard deals with assurance engagements to provide an assurance report on whether an entity has complied in all material respects with compliance requirements, through a specified period or as at a specified date. At the time the Instrument was made the standard was available free of charge at: http://www.auasb.gov.au.

 

  • ASAE 3410 – this is the Assurance Engagements on Greenhouse Gas Statements, issued by the Auditing and Assurance Standards Board on 6 September 2022. This standard establishes requirements regarding the assurance practitioner’s responsibilities when accepting, conducting and reporting on an engagement to provide reasonable or limited assurance on a greenhouse gas statement. At the time the Instrument was made, the standard was available free of charge at: http://www.auasb.gov.au.

 

  • ASSA 5000 – this is the standard General Requirements for Sustainability Assurance Engagements, issued by the Auditing and Assurance Standard Board on 28 January 2025. This standard applies to assurance engagements on sustainability information as defined in the standard. At the time the Instrument was made, the standard was available free of charge at: http://www.auasb.gov.au.

 

  • ASRS 4400 – this is the standard Agreed-Upon Procedures Engagements, issued by the Auditing and Assurance Standards Board on 6 September 2022. This standard deals with the practitioner’s responsibilities when engaged to perform an agreed-upon procedures engagement and the form and content of the agreed-upon procedures report. At the time the Instrument was made, the standard was available free of charge at: http://www.auasb.gov.au.

 

  • Climate Active Carbon Neutral Standard for Organisations, a document published by the Department of Climate Change, Energy, the Environment and Water on 26 October 2022. This document provides best-practice guidance on how to measure, reduce, offset, validate and report greenhouse gas emissions that occur as a result of an organisation’s operations. At the time the Instrument was made, it was freely available at the Climate Active website: http://www.climateactive.org.au.

 

  • ISAE 3000 – this is the international standard (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board in December 2013 and included in the 2014 edition of the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, published by the International Federation of Accountants. At the time the Instrument was made, the Handbook was freely available at the International Federation of Accountant’s website: http://www.ifac.org.

 

  • ISSA 500 – this is the international standard General requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board in November 2024. This standard deals with assurance engagements on sustainability engagements. At the time the Instrument was made, the Handbook was freely available at the International Auditing and Assurance Standard Board’s website: http://www.iaasb.org/.

 

The Instrument incorporates the following documents by reference that are available to purchase, as in force on the date of commencement of the Instrument:

 

  • AS ISO 14064.3­­:2024 – this is the Australian Standard Greenhouse gases Part 3: Specification with guidance for the verification and validation of greenhouse gas statements, published by Standards Australia Limited on 11 October 2024. This standard specifies principles and requirements and provides guidance for the verifying and validating of greenhouse gas statements. At the time the Instrument was made, it was available to purchase from the Standards Australia Store: https://store.standards.org.au/.

 

  • AS/NZS ISO/IEC 17024:2013 – this is the Australian/New Zealand Standard Conformity assessment – General requirements for bodies operating certification of persons, published by Standards Australia Limited on 21 August 2013 (reconfirmed in April 2024). This standard specifies principles and requirements for bodies certifying persons against specific requirements, including the development and maintenance of certification schemes for persons. At the time the Instrument was made, it was available to purchase from the Standards Australia Store: https://store.standards.org.au/.

 

  • AS/NZS ISO 19011:2019 – this is the Australian/New Zealand Standard Guidelines for auditing management systems, published by Standards Australia Limited on 22 August 2019. This standard provides guidance on auditing management systems, including the principles of auditing, managing an audit program and conducting management system audits, as well as guidance on the evaluation of competence of individuals involved in the audit process. At the time the Instrument was made, it was available to purchase from the Standards Australia Store: https://store.standards.org.au/.

 

  • ISO 14064-3:2019 – this is the international standard Greenhouse gases Part 3: Specification with guidance for the verification and validation of greenhouse gas statements, published by the International Organization for Standardization in April 2019. This standard specifies principles and requirements and provides guidance for the verifying and validating of greenhouse gas statements. At the time the Instrument was made, it was available to purchase from the International Standardization Organization store at: https://www.iso.org/store.html.

 

  • ISO 19011:2018 – this is the international standard Guidelines for auditing management systems, published by the International Organization for Standardization in July 2018. This standard provides guidance on auditing management systems, including the principles of auditing, managing an audit program and conducting management system audits, as well as guidance on the evaluation of competence of individuals involved in the audit process. At the time the Instrument was made, it was available to purchase from the International Standardization Organization store at: https://www.iso.org/store.html.

 

All of the above documents are incorporated in accordance with subparagraph 14(1)(b)(i) of the Legislation Act 2003 (Legislation Act). It is necessary to incorporate these documents into the Instrument because they reflect the industry standards expected of auditors. These standards are updated and modernised over time and it is necessary that auditors that are registered under the NGER Act are appropriately qualified and exercising best industry practices. It would not be appropriate for this Instrument to replicate the requirements that are incorporated by reference because it is the intent of the legislation that auditors be required to comply with modern industry standards.

 

References to ‘Australian Standards’ are recognised under section 2L of the Acts Interpretation Act 1901.

 

While access to some of the standards is not free of charge, it is expected that the standards available to purchase would already be widely used and accessed by all auditors affected by the Instrument as they form part of auditors professional qualifications and professional development, and are industry best practice. Therefore, it can reasonably be expected that the industry subject to the Instrument already have access to those standards to carry out their business and meet their professional obligations. Furthermore, there have been no complaints made to the Clean Energy Regulator (the Regulator) regarding the cost of obtaining any incorporated documents during the lifetime of the 2010, 2012, 2016, 2017 (No. 1), 2017 (No. 2), 2018 or 2019 auditor registration instruments and no feedback has been received about any additional burden or cost of obtaining incorporated documents.

 

Additionally, the Regulator will provide access to any incorporated documents to members of the public who are affected by, or have a genuine interest in, the Instrument and who would not otherwise have free access to the documents.

 

Details and Operation

 

The Instrument is a legislative instrument for the purposes of the Legislation Act 2003.

 

Details of the Instrument are set out in Attachment A.

 

The Instrument is compatible with the human rights and freedoms recognised or declared under section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011. A full statement of compatibility is set out in Attachment B.

 

This instrument is exempt from sunsetting under section 12, item 42A(d) of the Legislation (Exemptions and Other Matters) Regulation 2015. It is appropriate that this instrument is exempted from the sunsetting regime because the requirements that apply to the registration of auditors are persistent and would not benefit from regular review. The Instrument impacts a limited group of NGER auditors, who are in contact with the Regulator through the reference group. Therefore, any need to review the Instrument is communicated much more frequently than through the sunsetting process. Additionally, it is necessary that the requirements and standards that apply to auditors do not regularly change, because of the increased compliance uncertainty for auditors.  


ATTACHMENT A

 

Details of the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025

 

Part 1 ­– Preliminary

 

Section 1 – Name

 

  1.       Section 1 provides that the name of the instrument is the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025 (the Instrument).

 

Section 2 – Commencement

 

  1.       Subsection 2(1) provides that the Instrument commences on the later of either the start of the day after the instrument is registered, or immediately after the commencement of Schedule 2 to the National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025.

 

  1.       The note below the table provides that the table relates only to the provisions of the Instrument as originally made and will not be amended to deal with any later amendments of the Instrument.

 

  1.       Subsection 2(2) clarifies that any information in column 3 of the table does not form part of the Instrument. Information may be inserted in this column, or edited in this column, in any published version of the Instrument.

 

Section 3 – Authority

 

  1.       Section 3 provides that the Instrument is made under subregulation 6.72(2) of the National Greenhouse and Energy Reporting Regulations 2008 (NGER Regulations), and  subsection 75A(4) of the National Greenhouse and Energy Reporting Act 2007.

 

  1.       Subsection 75A(4) of the National Greenhouse and Energy Reporting Act 2007 (the NGER Act) empowers regulations made for the purposes of paragraph 75A(2)(b) of the NGER Act to provide for the Clean Energy Regulator to make the Instrument.

 

  1.       The NGER Regulations are made under section 77 of the NGER Act, which provides that the Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

 

Section 4 – Schedules

 

  1.       This section provides that each instrument that is specified in a Schedule to the Instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

 

  1.       This enables the revocation of the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019 by the operation of Schedule 1.

 

Section 5 – Definitions

 

  1.   Section 5 sets out definitions relevant to the Instrument. The note to this section directs the reader to other definitions relevant to the Instrument that are defined in the NGER Regulations.

 

  1.   Section 5 defines Act as the NGER Act, and Regulations as the NGER Regulations.

 

  1.   The remaining definitions in section 5 set out various Australian and international standards that greenhouse and energy auditors are expected to meet, including the name of the standard and who issued or published the standard and when. These standards are incorporated as in force at the date of commencement of the Instrument.

 

Part 2 – Qualifications

 

Section 6 – Relevant academic qualifications – specified universities and institutions of higher learning

 

  1.   Regulation 6.11 of the NGER Regulations provides that an applicant for registration as a greenhouse and energy auditor must have relevant academic qualifications. It requires that an applicant must have a bachelor’s, master’s or doctoral degree (or equivalent) that is conferred by an appropriate university or an equivalent institution of higher learning. The degree must be relevant, in the opinion of the Regulator, to functions performed by auditors under the NGER Act.

 

  1.   Section 6 of the Instrument is made for the purposes of paragraph 6.11(a) of the NGER Regulations. It specifies the universities or institutions of higher learning that the relevant academic qualification must have been conferred by to satisfy the requirements in regulation 6.11 of the NGER Regulations. The university or institution that conferred the degree must fall into one of the following categories:

 

  •          for an Australian university or institution - the university or institution must have been either a Table A provider or a Table B provider within the meaning of the Higher Education Support Act 2003 at the time that the degree was conferred (universities and institutions that are Table A or Table B providers are listed by name in sections 16-15 and 16-20 of the Higher Education Support Act 2003); or

 

  •          for an overseas university or institution – the Regulator must be of the opinion that the university or institution was an appropriate university or institution to confer the relevant degree at the time the degree was conferred.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Part 3 – Knowledge

 

Section 7 – Knowledge of NGER legislation

 

  1.   Paragraph 6.14(1)(a) of the NGER Regulations requires that an applicant for registration as a greenhouse and energy auditor must have knowledge of the NGER legislation specified by the auditor registration instrument.

 

  1.   The NGER legislation is defined in regulation 1.03 of the NGER Regulations to mean the NGER Act, the NGER Regulations, the National Greenhouse and Energy Reporting (Measurement) Determination 2008, the National Greenhouse and Energy Reporting (Audit) Determination 2009, the Auditor Registration Instrument, and the National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015.

 

  1.   Subsection 7(1) of the Instrument is made for the purposes of paragraph 6.14(1)(a) of the NGER Regulations and specifies the NGER legislation provisions that the applicant must have knowledge of. All registered greenhouse and energy auditors must have knowledge of the specified provisions as the greenhouse and energy audit framework resides within the NGER legislation.

 

  1.   Subregulation 6.14(2) of the NGER Regulations requires the applicant to demonstrate their knowledge of the NGER legislation by providing the Regulator with the evidence required by the auditor registration instrument.

 

  1.   Subsection 7(2) of the Instrument is made for the purposes of subregulation 6.14(2) of the NGER Regulations and requires the applicant to provide the following evidence to the Regulator:

 

  •          a written statement that sets out the details of how the applicant has obtained knowledge of those provisions, which should include:
    •        any relevant training the applicant has undertaken in relation to those provisions; and
    •        any previous experience the applicant has in assisting people to meet their reporting or auditing obligations under the NGER Act; and
    •        the greenhouse and energy audits, and the safeguard audits, the applicant has participated in (these are kinds of audits under the NGER legislation); and

 

  •          a written statement that sets out any other information that the applicant thinks is relevant to demonstrating the applicant’s knowledge of those provisions; and

 

  •          evidence supporting the statements made under this subsection.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

 

Section 8 – Knowledge of CFI legislation

 

  1.   Paragraph 6.14(1)(b) of the NGER Regulations requires that an applicant for registration as a greenhouse and energy auditor have knowledge of certain provisions of the CFI legislation specified by the auditor registration instrument if the applicant intends to carry out audits under the CFI Act.

 

  1.   The CFI Act is defined in regulation 1.03 of the NGER Regulations to mean the Carbon Credits (Carbon Farming Initiative) Act 2011, and the CFI legislation is defined to mean the CFI Act and any legislative instrument made under the CFI Act.

 

  1.   If the applicant does not intend to carry out audits under the CFI legislation as a registered greenhouse and energy auditor, then the applicant must provide a statement to that effect in their application (see subregulation 6.23(2) of the NGER Regulations). If such a statement has been provided, then the applicant would not be required to have knowledge of the CFI legislation. A condition may be imposed on the registration of the greenhouse and energy auditor to the effect that the auditor cannot carry out audits under the CFI legislation (see regulation 6.61 of the NGER Regulations).

 

  1.   Subsection 8(1) of the Instrument is made for the purposes of paragraph 6.14(1)(b) of the NGER Regulations, and specifies that the applicant must have knowledge of the specified provisions (listed in paragraphs 8(1)(a) – (c)) of the CFI legislation if they intend to carry out audits under the CFI legislation.

 

  1.   Subregulation 6.14(2) of the NGER Regulations requires the applicant must demonstrate their knowledge of the CFI legislation by providing the Regulator with the evidence required by the auditor registration instrument.

 

  1.   Subsection 8(2) of the is made for the purposes of subregulation 6.14(2) of the NGER Regulations and requires the applicant to provide the following evidence to the Regulator:

 

  •          a written statement that sets out the details of how the applicant has obtained knowledge of the specified provisions, which should include:
    •        any relevant training the applicant has undertaken in relation to those provisions; and
    •        assisting project proponents of eligible offsets projects to meet their reporting or auditing obligations under the CFI Act; and
    •        the previous experience of the applicant in participating in ERF audits (which is a kind of audit carried out under the CFI legislation); and

 

  •          a written statement that sets out any other information that the applicant thinks is relevant to demonstrating the applicant’s knowledge of those provisions; and

 

  •          evidence supporting the statements made under this subsection.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

Section 9 – Knowledge of renewable energy legislation

 

  1.   Paragraph 6.14(1)(c) of the NGER Regulations requires that an applicant for registration as a greenhouse and energy auditor have knowledge of certain provisions of the renewable energy legislation specified by the auditor registration instrument if the applicant intends to carry out audits under that legislation.

 

  1.   The renewable energy legislation is defined in regulation 1.03 of the NGER Regulations to mean the Renewable Energy (Electricity) Act 2000 or the Renewable Energy (Electricity) Regulations 2001.

 

  1.   If the applicant does not intend to carry out audits under the renewable legislation as a registered greenhouse and energy auditor, then the applicant must provide a statement to that effect in their application (see subregulation 6.23(2) of the NGER Regulations). If such a statement has been provided, then the applicant would not be required to have knowledge of the renewable energy legislation. A condition may be imposed on the registration of the greenhouse and energy auditor to the effect that the auditor cannot carry out audits under the renewable energy legislation (see regulation 6.61 of the NGER Regulations).

 

  1.   Subsection 9(1) of the Instrument is made for the purposes of paragraph 6.14(1)(c) of the NGER Regulations, and specifies that the applicant must have knowledge of the specified provisions of the renewable energy legislation (listed in paragraphs 9(1)(a) and (b)) if they intend to carry out audits under the renewable energy legislation.

 

  1.   Subregulation 6.14(2) of the NGER Regulations requires the applicant must demonstrate their knowledge of the renewable energy legislation by providing the Regulator with the evidence required by the auditor registration instrument.

 

  1.   Subsection 9(2) of the Instrument is made for the purposes of subregulation 6.14(2) of the NGER Regulations and requires the applicant to provide the following evidence to the Regulator:

 

  •          a written statement that sets out the details of how the applicant has obtained knowledge of those provisions, which should include:
    •        any relevant training the applicant has undertaken in relation to those provisions; and
    •        previous experience of the applicant in assisting companies that conduct eligible emissions-intensive trade-exposed activities to meet their auditing obligations in seeking liability exemptions under the Renewable Energy (Electricity) Act 2000; and

 

  •          a written statement that sets out any other information that the applicant thinks is relevant to demonstrating the applicant’s knowledge of those provisions; and

 

  •          evidence supporting the statements made under this subsection.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Section 10 – Knowledge of NR legislation

 

  1.   Paragraph 6.14(1)(d) of the NGER Regulations requires that an applicant for registration as a greenhouse and energy auditor have knowledge of certain provisions of the NR legislation specified by the auditor registration instrument if the applicant intends to carry out audits under the NR legislation.

 

  1.   The NR legislation is defined in regulation 1.03 of the NGER Regulations to mean the Nature Repair Act 2023 (NR Act), legislative instruments made under the NR Act, and the sections of the Criminal Code mentioned in the definition of ‘this Act’ in section 7 of the NR Act.

 

  1.   If the applicant does not intend to carry out audits under the NR legislation as a registered greenhouse and energy auditor, then the applicant must provide a statement to that effect in their application (see subregulation 6.23(2) of the NGER Regulations). If such a statement has been provided, then the applicant would not be required to have knowledge of the NR legislation. A condition may be imposed on the registration of the greenhouse and energy auditor to the effect that the auditor cannot carry out audits under the NR legislation (see regulation 6.61 of the NGER Regulations).

 

  1.   Subsection 10(1) of the Instrument is made for the purposes of paragraph 6.14(1)(b) of the NGER Regulations, and specifies that the applicant must have knowledge of the specified provisions of the NR legislation (listed in paragraphs 10(a) – (c)) if they intend to carry out audits under the NR legislation.

 

  1.   Subregulation 6.14(2) of the NGER Regulations requires the applicant must demonstrate their knowledge of the NR legislation by providing the Regulator with the evidence required by the auditor registration instrument.

 

  1.   Subsection 10(2) of the Instrument is made for the purposes of subregulation 6.14(2) of the NGER Regulations and requires the applicant to provide the following evidence to the Regulator:

 

  •          a written statement that sets out the details of how the applicant has obtained knowledge of those provisions, which should include:
    •        any relevant training the applicant has undertaken in relation to those provisions; and
    •        previous experience assisting project proponents of registered biodiversity projects to meet their reporting or auditing obligations under the NR Act; and
    •        the previous experience of the applicant in participating in biodiversity audits (which is an audit carried out under the NR legislation)

 

  •          a written statement that sets out any other information that the applicant thinks is relevant to demonstrating the applicant’s knowledge of those provisions; and

 

  •          evidence supporting the statements made under this subsection.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Section 11 – Knowledge of GO legislation

 

  1.   Paragraph 6.14(1)(e) of the NGER Regulations requires that an applicant for registration as a greenhouse and energy auditor have knowledge of certain provisions of the GO legislation specified by the auditor registration instrument if the applicant intends to carry out audits under the GO legislation.

 

  1.   The GO legislation is defined in regulation 1.03 of the NGER Regulations to mean the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act), legislative instruments made under the GO Act, instrument made under those instruments, and the sections of the Criminal Code mentioned in subparagraph 125(1)(b)(ii) of the GO Act.

 

  1.   If the applicant does not intend to carry out audits under the GO legislation as a registered greenhouse and energy auditor, then the applicant must provide a statement to that effect in their application (see subregulation 6.23(2) of the NGER Regulations). If such a statement has been provided, then the applicant would not be required to have knowledge of the GO legislation. A condition may be imposed on the registration of the greenhouse and energy auditor to the effect that the auditor cannot carry out audits under the GO legislation (see regulation 6.61 of the NGER Regulations).

 

  1.   Subsection 11(1) of the Instrument is made for the purposes of paragraph 6.14(1)(e) of the NGER Regulations, and specifies that the applicant must have knowledge of the specified provisions of the GO legislation (listed in paragraphs 11(a) – (d)) if they intend to carry out audits under the GO legislation.

 

  1.   Subregulation 6.14(2) of the NGER Regulations requires the applicant must demonstrate their knowledge of the GO legislation by providing the Regulator with the evidence required by the auditor registration instrument.

 

  1.   Subsection 11(2) of the Instrument is made for the purposes of subregulation 6.14(2) of the NGER Regulations and requires the applicant to provide the following evidence to the Regulator:

 

  •          a written statement that sets out the details of how the applicant has obtained knowledge of those provisions, which should include:
    •        any relevant training the applicant has undertaken in relation to those provisions; and
    •        previous experience assisting registered people to meet their reporting or auditing obligations under the GO Act; and
    •        the previous experience of the applicant in participating in guarantee of origin audits (which is an audit carried out under the GO legislation); and

 

  •          a written statement that sets out any other information that the applicant thinks is relevant to demonstrating the applicant’s knowledge of those provisions; and

 

  •          evidence supporting the statements made under this subsection.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

  1.   Subsection 11(3) defines GO Rules and registered person in this section with reference to the GO Act.

 

Section 12 – Knowledge of auditing

 

  1.   Subregulation 6.15(1) of the NGER Regulations requires that an applicant for registration as a greenhouse and energy auditor must have knowledge of auditing. Knowledge of auditing can be obtained either formally, through training courses relevant to auditing, or informally, through on-the-job training and participation in audits.

 

  1.   Subregulation 6.15(2) requires the applicant to provide the Regulator with evidence of knowledge of auditing as is specified in the auditor registration instrument. Subsection 12(1) of the Instrument is made for the purposes of subregulation 6.15(2) of the NGER Regulations. It requires an applicant to provide a written statement of no longer than 750 words that sets out each training course relevant to auditing that the applicant has undertaken and includes the name of the course, the institution where the course was completed, and any qualifications that were attained by completing the course. Evidence that supports the statement, such as copies of academic transcripts or of the qualifications conferred, must be provided to support the written statement.

 

  1.   Alternatively, subregulations 6.15(3), (4) and (5) of the NGER Regulations allow an applicant to demonstrate their knowledge of auditing by proof of on-the-job training gained through participation in audits undertaken in the five years before the application is made. The applicant must have participated in the kind and number of audits specified in the auditor registration instrument (paragraph 6.15(4)(a)) and must provide written reports by two eligible referees attesting to the quality of that participation (paragraph 6.15(4)(b)). The meaning of eligible referee is set out in regulation 6.18 of the NGER Regulations.

 

  1.   For the purposes of paragraph 6.15(4)(a) of the NGER Regulations, subsection 12(3) of the Instrument requires that the applicant must have participated in 10 audits of a kind specified in subsection 12(4).

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Section 13 – Knowledge of audit team leadership and assurance

 

  1.   Subregulation 6.16 of the NGER Regulations requires an applicant for registration as a Category 2 greenhouse and energy auditor to have knowledge of audit team leadership and assurance. It is no longer possible to apply to be a Category 1 greenhouse and energy auditor (see subsection 6.23(1A) of the NGER Regulations).

 

  1.   To demonstrate knowledge of audit team leadership and assurance, subregulation 6.16(2) of the NGER Regulations requires the applicant to provide the Regulator with the evidence required by the auditor registration instrument.

 

  1.   Subsection 13(1) of the Instrument is made for the purposes of subregulation 6.16(2) of the NGER Regulations. It requires the applicant to provide a written statement, supported by evidence, that sets out how the auditor gained knowledge of audit team leadership and assurance.

 

  1.   There are multiple ways that the applicant can demonstrate their knowledge of audit team leadership and assurance (see subsections 13(2) to (5) of the Instrument).

 

  1.   Firstly, the applicant could be registered, and provide evidence of registration, as an auditor under section 1280 of the Corporations Act 2001 (see paragraph 13(2)(a)).

 

  1.   Secondly, the applicant could provide evidence of having successfully completed one of the following training courses (see paragraph 13(2)(b) in conjunction with subsection 13(3)):

 

  •          a course in audit and assurance delivered by the Chartered Accountants Australia and New Zealand in the Chartered Accountants Program, or another member of the Global Accounting Alliance in an equivalent program; or
  •          a course in advanced audit and assurance delivered by CPA Australia in the CPA Program, or the Institute of Public Accountants in the IPA Program.

 

  1.   Thirdly, the applicant could meet the following requirements in relation to both audit team leadership and assurance (paragraph 13(2)(c) in conjunction with subsections 13(4) and (5)).

 

  •          in respect of audit team leadership, the applicant must provide evidence that they:
    •        are certified under AS/NZS ISO 19011:2019 (or a previous version of that standard that was in force at the time of the certification), by a body that is accredited in accordance with AS/NZS ISO/IEC 17024:2013 (or a previous version of that standard that was in force at the time of the certification), as a lead environmental auditor or a business improvement environmental auditor; or
    •        have successfully completed a course in leading assurance engagements in accordance with AS/NZS ISO 19011:2019 or ISO 19011:2018 (or a previous version of either of those standards that was in force at the time the applicant completed the course), delivered by a competent training provider.

 

  •          In respect of assurance the applicant must provide evidence that they have successfully completed one of the following courses:
    •        a course in auditing prescribed by regulation 9.2.03 of the Corporations Regulations 2001 for the purposes of paragraph 1280(2A)(c) of the Corporations Act 2001; or
    •        a course in conducting assurance engagements in accordance with ASAE 3000, ISAE 3000, ASSA 5000 or ISSA 5000 (or a previous version of any of these standards that was in force at the time the applicant completed the course), delivered by a competent training provider; or
    •        a course in conducting compliance engagements in accordance with ASAE 3100 (or a previous version of the standard that was in force at the time the applicant completed the course), delivered by a competent training provider.

 

  1.   A competent training provider is defined in subsection 13(6) to be a person or body that has expertise in conducting training in the subject matter of the course.

 

  1.   Lastly, if none of the options in paragraphs 13(2)(a) – (c) apply, the applicant may be able to satisfy the Regulator of their knowledge of audit team leadership and assurance by providing evidence of any training or tertiary education in audit and assurance that the applicant has successfully completed and considers relevant to the application (paragraph 13(2)(d)).

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Part 4 – Experience

 

Section 14 – Experience of auditing and preparing reports

 

  1.   Regulation 6.20 of the NGER Regulations provides that an applicant for registration as a Category 2 greenhouse and energy auditor must have auditing experience. It is no longer possible to apply to be a Category 1 greenhouse and energy auditor (see subsection 6.23(1A) of the NGER Regulations).

 

  1.   Paragraph 6.20(1)(a) of the NGER Regulations requires the applicant to have at least the kind, and the number of hours, of experience of auditing and preparing audit reports specified in the auditor registration instrument. The experience must have been obtained during the 5 years before the application is made (subregulation 6.20(3)), and the applicant must provide the Regulator with evidence of experience as required by the auditor registration instrument (subregulation 6.20(4)).

 

  1.   Section 14 of the Instrument is made for the purposes of paragraph 6.20(1)(a) of the NGER Regulations. It requires the applicant to have obtained at least 1,000 total individual hours of experience as an audit team leader or as a professional member of an audit team in auditing and preparing reports. The experience must have been gained across five or more of the following types of audits:

 

  •          an audit of a kind mentioned in paragraph 11(4)(a), (b), (c), (d), (e), (f) or (k) of the Instrument; or
  •          an audit carried out for the purposes of a scheme administered by the Regulator, including an audit of a kind mentioned in paragraph 12(4)(j) of this instrument.

 

  1.   Subsection 14(3) requires that the audits must be equivalent to assurance engagements within the meaning of the National Greenhouse and Energy Reporting (Audit) Determination 2009 (the NGER Audit Determination). An assurance engagement is defined in subsection 1.5(3) of the NGER Audit Determination to mean a Part 6 audit the purpose of which is to provide the audit team leader’s independent opinion as to the reliability, accuracy and completeness of the matter being audited. It provides that there are two kinds of assurance engagements: a reasonable assurance engagement and a limited assurance engagement. A Part 6 audit is defined in section 1.4 of the NGER Audit Determination to mean an ERF audit (under the CFI Act), a greenhouse and energy audit (under the NGER Act), a safeguard audit (under the NGER Act), or a biodiversity audit (under the NR Act).

 

  1.   Subsection 14(4) is made for the purposes of subregulation 6.20(4) of the NGER Regulations and requires the applicant to demonstrate their experience of auditing and preparing audit reports by providing a written statement that sets out the details of how the applicant has obtained the experience and evidence that supports that statement.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Section 15 – Experience of audit team leadership

 

  1.   Regulation 6.20 of the NGER Regulations provides that an applicant for registration as a Category 2 greenhouse and energy auditor must have auditing experience. It is no longer possible to apply to be a Category 1 greenhouse and energy auditor (see subsection 6.23(1A) of the NGER Regulations).

 

  1.   Paragraph 6.20(1)(b) of the NGER Regulations requires the applicant to have at least the kind, and the number of hours, of experience of audit team leadership specified in the auditor registration instrument. The applicant must provide the Regulator with evidence of experience as required by the auditor registration instrument (subregulation 6.20(4)).

 

  1.   Section 15 of the Instrument is made for the purposes of paragraph 6.20(1)(b) of the NGER Regulations. It requires the applicant to have obtained at least 700 individual hours of experience as either or both of the following:

 

  •          an audit team leader of an audit team that consisted of 3 or more other members and carried out at least one audit of a kind mentioned in paragraphs 12(4)(a), (b), (c), (d), (e), (f), (g) or (h) of the Instrument; or
  •          subject to subsection 15(4), a supervisor of an audit team that consisted of 3 or more other members, was led by a registered Category 2 audit team leader, and carried out at least one Part 6 audit or alternative audit.

 

  1.   Subsection 15(4) provides that a person is only a supervisor of an audit team if the person has the authority in respect of the audit team to do the things listed in paragraphs 14(4)(a) – (e).

 

  1.   A Part 6 audit is defined in regulation 1.03 of the NGER Regulations to mean an ERF audit (under the CFI Act), a greenhouse and energy audit (under the NGER Act), a safeguard audit (under the NGER Act), or a biodiversity audit (under the NR Act). An alternative audit is defined in regulation 1.03 of the NGER Regulations to mean an audit that has not been carried out under the NGER Act, CFI Act or NR Act but that is, in the opinion of the Regulator comparable to an ERF audit, a greenhouse and energy audit, a safeguard audit or a biodiversity audit.

 

  1.   Subsection 15(3) is made for the purposes of subregulation 6.20(4) of the NGER Regulations and requires the applicant to demonstrate their experience of audit team leadership by providing a written statement that sets out the details of how the applicant has obtained the experience and evidence that supports that statement. If the applicant has gained experience by being a supervisor of an audit team, the applicant must also provide a referee report from the Category 2 audit team leader for each audit that confirms that the applicant was the supervisor of the audit team that carried out the audit.

 

  1.   If the Regulator makes a decision to refuse to register a person as a registered greenhouse and energy auditor under section 75A of the NGER Act on the basis that the requirements of this section are not met, paragraph 56(j) of the NGER Act provides that the applicant may apply to the Administrative Review Tribunal for a review of the merits of the decision.

 

Part 5 – Transitional arrangements

 

Section 16 – Transitional arrangements in relation to the commencement of this instrument

  1.   This section provides that the previous auditor registration instrument, the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019 (old instrument), continues to apply in relation to an application for registration as a registered greenhouse and energy auditor made, but not determined, before the commencement of this instrument. This is despite the repeal of the old instrument by way of the operation of Schedule 1 to this instrument.

 

Schedule 1 – Repeals

 

National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019

 

Item 1 – The whole of the instrument

 

  1.   Item 1 of Schedule 1 repeals the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019. This is consequential to the making of this instrument, which replaces the old instrument.

ATTACHMENT B

Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025

 

This legislative instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 (Cth).

 

Overview of the instrument

 

The National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025 (the Instrument) replaces the existing National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019.

Requirements for the registration of greenhouse and energy auditors under the National Greenhouse and Energy Reporting Act 2007 (the NGER Act) are specified in the National Greenhouse and Energy Reporting Regulations 2008 (the NGER Regulations) and the Instrument. This includes requirements relating to qualifications, knowledge and experience of auditing.

The purpose of the Instrument is to specify additional knowledge requirements for the registration of greenhouse and energy auditors who will undertake:

  • biodiversity audits under the Nature Repair Act 2023 (NR Act); and
  • audits under the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act).

 

The Instrument also updates references to specific incorporated standards that greenhouse and energy auditors are expected to meet and makes other minor technical and editorial amendments.

 

Human rights implications

 

This legislative instrument does not engage any of the applicable human rights or freedoms.

 

Conclusion

 

This legislative instrument is compatible with human rights as it does not raise any human rights issues.

 

 

 

Mark Williamson

 

Delegate of the Clean Energy Regulator

 

Interactions

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.