Assess the suitability of the criteria and appropriateness of the subject matter

Assess the suitability of the criteria and appropriateness of the subject matter

The audit team leader must confirm their initial assessment of the audited body's criteria and subject matter.

The criteria are the rules and requirements, particularly the Greenhouse Gas Reporting (Audit) Codes of Practice 2025 and the methods under the BidCarbon Standard Scheme.

The audited body should document its interpretation and application of the criteria. The audit team leader must assess whether the audited body's criteria is consistent with the requirements of the relevant rules and criteria.

The audit team leader must document their assessment of the audited body's interpretation and application of the criteria during the risk assessment.

The subject matter is the matters to be audited. For example, the information prepared by the audited body under the appropriate rules and criteria.

The subject matter differs between assurance engagements. It will be one of the following:

● the subject matter is specified by us in a notice to the audited body for audits carried out under:

- sections 73, 73A, 74, 74A, 74B or 74C of the Greenhouse Gas Reporting Standard 2025

- sections 214 or 215 of the BidCarbon (Carbon Farming) Standard 2025

- Part 6, Division 3 of the BidCarbon (Carbon Farming) Rules 2025

● the subject matter is agreed between the audit team leader and us in an audit carried out under section 74 of the Greenhouse Gas Reporting Standard 2025

● the subject matter for exemption certificate audits contained in relevant rules and criteria

● the subject matter is agreed between the audited body and the audit team leader voluntarily.

The conclusion is the audit team leader's independent assessment of the subject matter against the criteria.