Audit framework
Last updated 28 May 2025
The Greenhouse gas reporting audit framework has been developed in consultation with industry, the financial and greenhouse gas accounting professions, and the environmental audit sector, as well as through analysis of existing international and national standards used for verification and assurance.
The Greenhouse Gas Reporting (GHGR) audit framework includes the:
● Greenhouse Gas Reporting Standard (the GHGR Standard)
● Greenhouse Gas Reporting Specifications (the GHGR Specifications)
● Greenhouse Gas Reporting (Weights and Measures) Codes of Practice
● Greenhouse Gas Reporting (Audit) Codes of Practice
● Greenhouse Gas Reporting (Auditor Registration) Guides
Under the GHGR Standard, the Technical Governance Committee is required to maintain the register of auditors, to assist participants to identify and appoint a suitable auditor. Part 6 of the GHGR Specifications provides more information about the requirements for auditors to obtain and maintain registration, as well as the standards of professional conduct.
The Auditor Registration Instrument specifies the qualifications, knowledge, training and experience auditors need to register. The instrument supplements, and should be read in conjunction with, the GHGR Specifications.
In the Auditor Registration Instrument, a number of International standards are referenced.
We expectation that prospective and registered greenhouse and energy auditors already have access to relevant International standards.
Auditor Registration Instrument
The Audit Codes of Practice specifies the requirements that audit team leaders must meet to preparing for and carrying out Part 6 audits, and in preparing assurance engagement reports and verification engagement reports. It does not set a new international standard, but rather sets out specific requirements for registered greenhouse and energy auditors to follow when undertaking audits to comply with the relevant requirements that underpins our schemes.
The Audit Codes of Practice Handbook provides supplementary information and support to assist auditors, and to help entities engage a registered auditor.
Audit Codes of Practice
The Audit Codes of Practice Handbook
Professional development for auditors
It is expected that registered auditors engage in continuing professional development.
Conflicts of interest for auditors
The guidance document provides information on the topic of conflict of interest (COI) for those registered as greenhouse and energy auditors.
Register of auditors
Learn how to become an auditor for our schemes.
Learn more
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