Third-party verification of Emissions Report (only applicable to taxable facilities)
Verification involves an independent and objective assessment of the accuracy of the Emissions Report based on the implementation of the Monitoring Plan. The registered corporation is required to engage an NEA-accredited third-party verifier to verify each taxable facility’s Emissions Report annually, before submitting the Emissions Report to NEA by 30 June of the year following the end of each reporting period. Only information relating to reckonable greenhouse gas (GHG) emissions is subjected to third-party verification.
Verification Report submission and templates
Accredited verifiers shall use the following templates provided by NEA to prepare for the conduct of verification and the final verification report:
- Notice of verification template
- Verification plan summary template
- Verification report template
The templates can be downloaded from the Emissions Data Monitoring and Analysis (EDMA) system here.
Application for accreditation to conduct verification
Any Singapore registered company that wishes to provide third-party verification services in relation to the Carbon Pricing Act (CPA) shall be accredited by NEA. Accreditation involves an independent assessment by NEA on whether a verification company has the competence to carry out the verification of GHG emissions reporting in line with the CPA and its accompanying regulations.
NEA will inform the verification company of the outcome of the application within 30 days of receiving the complete application. Verification companies engaged by facilities to conduct verification on their Emissions Report shall complete the verification and submit the verification report to the facility and NEA before 30 June of the year following the end of each reporting period.
The verification company is required to read the Verification and Accreditation guidelines in detail and assess the company’s capabilities to meet the accreditation requirements before making an application to NEA. The application form can be found here.
Verification and Accreditation Guidelines
To help registered corporations and verifiers comply with the Verification and Accreditation requirements, NEA has developed a series of guidelines as follows:
- Part I: Verification Requirements for the Emissions Report (download) [PDF, 1.30 MB]
- Part II: Accreditation Requirements for Verifiers (download) [PDF, 913 KB]
These guidelines provide guidance on:
- Requirements relating to the planning and conducting of independent third-party verification of GHG emissions reports;
- The preparation of the verification report; and
- Requirements and process for accreditation of verification companies for verification of GHG emissions reports.
Accredited External Auditor under the Carbon Pricing Act
These companies have been accredited to conduct third-party greenhouse gas verification under the Carbon Pricing Act for the indicated sectors.
Sector 1. Refining of oil and gas, and large scale manufacture of chemical products.
Sector 2. Manufacture (other than large scale manufacture) of chemical products.
Sector 3. Manufacture of semiconductor devices and wafers.
Any industry sector that is not a complex sector as described above
For enquiries on the verification requirements, please contact:
For enquiries on the accreditation requirements, please contact: