100Record‑keeping requirements—general

#### 100 Record‑keeping requirements—general (1) For subsection 191(1) of the Act, this section sets out record‑keeping requirements that a project proponent for an eligible offsets project must comply with. (2) The project proponent must make a record of the following, in a form that is readily accessible for inspection and audit: (a) correspondence between the project proponent and the Regulator that is relevant to the project; (b) information that substantiates the application for a section 27 declaration in relation to the project (unless the application was made before 13 December 2014 and the project proponent no longer has any such information); (c) offsets reports about the project; (d) ERF audit reports (if any) about the project proponent; (e) information that shows that the project is, and continues to be, covered by the applicable methodology determination, including details of the emissions reduction, or sequestration, activities undertaken as part of the project; (f) details of any significant change to the scope or location of the project; (g) information that shows that the project is being implemented and operated in a manner that is consistent with project eligibility requirements; (h) information that shows that the carbon dioxide equivalent net abatement amount for the project for a reporting period has been ascertained using a method specified in, or ascertained in accordance with, the applicable methodology determination; (i) information that shows that any monitoring requirements for the project are being complied with; (j) data that is collected while monitoring the project; (k) information about any event that is reasonably likely to significantly increase or decrease the carbon abatement that results from the carrying out of the project; (l) if the project is a sequestration offsets project and, during a reporting period, the project resulted in carbon abatement that is not eligible carbon abatement—the reasons for this; (m) information that, under the applicable methodology determination, is required to be recorded for the project. > Note: For paragraph (2)(f), examples of when the scope or location of a project may change significantly include the following: (a) if the project starts to be carried out at a greater number of sites or at sites not identified in the application for a section 27 declaration; (b) if the project undergoes a substantial expansion at an existing site; (c) if the overall scale of the project is significantly expanded. (3) The project proponent must retain: (a) the record; or (b) a copy of the record; for 7 years after the record is made. (4) If: (a) under regulation 17.1 of the old CFI Regulations, the project proponent was required to retain a record, or a copy of a record, for 7 years after making the record; and (b) on or before the commencement day, the 7‑year period has not ended; the project proponent must retain the record or copy of the record for the remainder of the 7‑year period.