Section 1 - National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025 - National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025 | Zoe
National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025
I, Mark Williamson, as delegate of the Clean Energy Regulator, make the following instrument.
Dated 12 November 2025
Mark Williamson
Executive General Manager Clean Energy Regulator
Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
Part 2—Qualifications
6 Relevant academic qualifications—specified universities and institutions of higher learning
Part 3—Knowledge
7 Knowledge of NGER legislation
8 Knowledge of CFI legislation
9 Knowledge of renewable energy legislation
10 Knowledge of NR legislation
11 Knowledge of GO legislation
12 Knowledge of auditing
13 Knowledge of audit team leadership and assurance
Part 4—Experience
14 Experience of auditing and preparing audit reports
15 Experience of audit team leadership
Part 5—Transitional arrangements
16 Transitional arrangements in relation to the commencement of this instrument
Schedule 1—Repeals
National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019
Part 1—Preliminary
1 Name
This instrument is the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
The whole of this instrument The later of:(a) the start of the day after this instrument is registered; and(b) immediately after the commencement of Schedule 2 to the National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025.However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under subregulation 6.72(2) of the National Greenhouse and Energy Reporting Regulations 2008 and subsection 75A(4) of the National Greenhouse and Energy Reporting Act 2007.
4 Schedules
Each instrument that is specified in a Schedule to this 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.
5 Definitions
Note: A number of expressions used in this instrument are defined in the Regulations, including the following:
(a) alternative audit;
(b) audit team leader;
(c) Category 2 auditor;
(d) CFI legislation;
(e) GO legislation;
(f) NGER legislation;
(g) NR legislation;
(h) Part 6 audit;
(i) registered biodiversity project;
(j) renewable energy legislation.
In this instrument:
Act means the National Greenhouse and Energy Reporting Act 2007.
ASAE 3000 means 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.
ASAE 3100 means the standard Compliance Engagements, issued by the Auditing and Assurance Standards Board on 6 September 2022.
ASAE 3410 means the standard Assurance Engagements on Greenhouse Gas Statements, issued by the Auditing and Assurance Standards Board on 6 September 2022.
ASSA 5000 means the standard General Requirements for Sustainability Assurance Engagements, issued by the Auditing and Assurance Standards Board on 28 January 2025.
Australian Standard AS ISO 14064.3:2024 means the standard Greenhouse gases Part 3: Specification with guidance for the verification and validation of greenhouse gas statements, published by Standards Australia on 11 October 2024.
Australian/ New Zealand Standard AS/NZS ISO/IEC 17024:2013 means the standard Conformity assessment—General requirements for bodies operating certification of persons, published jointly by, or on behalf of, Standards Australia and Standards New Zealand on 21 August 2013.
Australian/ New Zealand Standard AS/NZS ISO 19011:2019 means the standard Guidelines for auditing management systems, published jointly by, or on behalf of, Standards Australia and Standards New Zealand on 22 August 2019.
ASRS 4400 means the standard Agreed‑Upon Procedures Engagements, issued by the Auditing and Assurance Standards Board on 6 September 2022.
Climate Active Carbon Neutral Standard for Organisations means the document of that name, published by the Department on 26 October 2022.
ISAE 3000 means the international standard (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information:
(a) issued by the International Auditing and Assurance Standards Board in December 2013; and
(b) 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.
ISO 14064‑3: 2019 means 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.
ISO 19011:2018 means the international standard Guidelines for auditing management systems, published by the International Organization for Standardization in July 2018.
ISSA 5000 means the international standard General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board in November 2024.
Regulations means the National Greenhouse and Energy Reporting Regulations 2008.
Part 2—Qualifications
6 Relevant academic qualifications—specified universities and institutions of higher learning
(1) For the purposes of paragraph 6.11(a) of the Regulations, a university or equivalent institution of higher learning that confers a degree is specified if, at the time the degree is conferred, it is:
(a) an Australian university or institution that is:
(i) a Table A provider (within the meaning of the Higher Education Support Act 2003); or
(ii) a Table B provider (within the meaning of the Higher Education Support Act 2003); or
(b) an overseas university or institution to which subsection (2) applies.
(2) This subsection applies to an overseas university or institution that, in the opinion of the Regulator, is an appropriate university or institution for the purposes of conferring a degree that meets the requirement in paragraph 6.11(b) of the Regulations.
Part 3—Knowledge
7 Knowledge of NGER legislation
Specified provisions
(1) For the purposes of subregulation 6.14(1) of the Regulations, the following provisions of the NGER legislation are specified:
(a) Parts 1, 2, 3 and 3E, and Subdivision G of Division 4 of Part 6, of the Act;
(b) regulation 1.03 and Divisions 2.2, 2.4, 2.5, 4.3, 4.5 to 4.7 and 6.2 to 6.7 of, and Schedules 1 and 2 to, the Regulations;
(c) Parts 1.1 and 1.2 of the National Greenhouse and Energy Reporting (Measurement) Determination 2008;
(d) each provision of the National Greenhouse and Energy Reporting (Audit) Determination 2009;
(e) each provision of the National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015.
How knowledge of specified provisions is demonstrated
(2) For the purposes of subregulation 6.14(2) of the Regulations, an applicant for registration as a registered greenhouse and energy auditor must demonstrate the applicant’s knowledge of the specified provisions by providing:
(a) a written statement that sets out the details of how the applicant has obtained knowledge of those provisions, including by stating (to the extent relevant):
(i) the training the applicant has undertaken in relation those provisions; and
(ii) the previous experience of the applicant in assisting people to meet their reporting or auditing obligations under the Act; and
(iii) the greenhouse and energy audits, and the safeguard audits, the applicant has participated in; and
(b) 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
(c) evidence supporting the statements made under this subsection.
8 Knowledge of CFI legislation
Specified provisions
(1) For the purposes of subregulation 6.14(1) of the Regulations, the following provisions of the CFI legislation are specified:
(a) Parts 1 to 3, 6, 9, 17 and 19 of the CFI Act;
(b) each provision of the Carbon Credits (Carbon Farming Initiative) Rule 2015;
(c) each provision of each methodology determination made under subsection 106(1) of the CFI Act.
How knowledge of specified provisions is demonstrated
(2) For the purposes of subregulation 6.14(2) of the Regulations, an applicant for registration as a registered greenhouse and energy auditor who intends to carry out audits as such an auditor under the CFI legislation must demonstrate the applicant’s knowledge of the specified provisions by providing:
(a) a written statement that sets out details of how the applicant has obtained knowledge of those provisions, including by stating (to the extent relevant):
(i) the training the applicant has undertaken in relation to those provisions; and
(ii) the previous experience of the applicant in assisting project proponents of eligible offsets projects to meet their reporting or auditing obligations under the CFI Act; and
(iii) the previous experience of the applicant in participating in ERF audits; and
(b) 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
(c) evidence supporting the statements made under this subsection.
9 Knowledge of renewable energy legislation
Specified provisions
(1) For the purposes of subregulation 6.14(1) of the Regulations, the following provisions of the renewable energy legislation are specified:
(a) Division 1A of Part 5, and Division 2 of Part 6, of the Renewable Energy (Electricity) Act 2000;
(b) Part 3A of, and Schedule 6 to, the Renewable Energy (Electricity) Regulations 2001.
How knowledge of specified provisions is demonstrated
(2) For the purposes of subregulation 6.14(2) of the Regulations, an applicant for registration as a registered greenhouse and energy auditor who intends to carry out audits as such an auditor under the renewable energy legislation must demonstrate the applicant’s knowledge of the specified provisions by providing:
(a) a written statement that sets out details of how the applicant has obtained knowledge of those provisions, including by stating (to the extent relevant):
(i) the training the applicant has undertaken in relation to those provisions; and
(ii) the 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
(b) 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
(c) evidence supporting the statements made under this subsection.
10 Knowledge of NR legislation
Specified provisions
(1) For the purposes of subregulation 6.14(1) of the Regulations, the following provisions of the NR legislation are specified:
(a) Parts 1, 2, 4, 9 to 11 and 17 of the NR Act;
(b) each provision of the NR Rules made under Parts 1, 2, 4, 9 to 11 and 17 of the NR Act;
(c) each provision of each methodology determination made under subsection 45(1) of the NR Act.
How knowledge of specified provisions is demonstrated
(2) For the purposes of subregulation 6.14(2) of the Regulations, an applicant for registration as a registered greenhouse and energy auditor who intends to carry out audits as such an auditor under the NR legislation must demonstrate the applicant’s knowledge of the specified provisions by providing:
(a) a written statement that sets out details of how the applicant has obtained knowledge of those provisions, including by stating (to the extent relevant):
(i) the training the applicant has undertaken in relation to those provisions; and
(ii) the previous experience of the applicant in assisting project proponents of registered biodiversity projects to meet their reporting or auditing obligations under the NR Act; and
(iii) the previous experience of the applicant in participating in biodiversity audits; and
(b) 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
(c) evidence supporting the statements made under this subsection.
11 Knowledge of GO legislation
Specified provisions
(1) For the purposes of subregulation 6.14(1) of the Regulations, the following provisions of the GO legislation are specified:
(a) Parts 1, 3, 4, 7 and 9 of the GO Act;
(b) each provision of the GO rules made under the provisions of the GO Act mentioned in paragraph (a);
(c) each provision of each methodology determination made under the GO Act;
(d) each provision of each measurement standard made under the GO Act.
How knowledge of specified provisions is demonstrated
(2) For the purposes of subregulation 6.14(2) of the Regulations, an applicant for registration as a registered greenhouse and energy auditor who intends to carry out audits as such an auditor under the GO legislation must demonstrate the applicant’s knowledge of the specified provisions by providing:
(a) a written statement that sets out details of how the applicant has obtained knowledge of those provisions, including by stating (to the extent relevant):
(i) the training the applicant has undertaken in relation to those provisions; and
(ii) the previous experience of the applicant in assisting registered people to meet their reporting or auditing obligations under the GO Act; and
(iii) the previous experience of the applicant in participating in guarantee of origin audits; and
(b) 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
(c) evidence supporting the statements made under this subsection.
(3) In this section:
GO rules means the rules made under section 160 of the GO Act.
registered person has the same meaning as in the GO Act.
12 Knowledge of auditing
How knowledge of auditing is demonstrated by evidence of training
(1) For the purposes of subregulation 6.15(2) of the Regulations, an applicant for registration as a registered greenhouse and energy auditor must provide evidence of the applicant’s knowledge of auditing by providing:
(a) a written statement that sets out, for each training course relevant to auditing that the applicant has completed:
(i) the name of the course; and
(ii) the institution where the course was completed; and
(iii) the qualifications (if any) attained for completing the course; and
(b) evidence supporting the statement made under paragraph (a).
(2) The statement must be no longer than 750 words.
How knowledge of auditing is demonstrated by evidence of participation in audits
(3) For the purposes of paragraph 6.15(4)(a) of the Regulations:
(a) each kind of audit mentioned in subsection (4) is specified; and
(b) the specified number of audits is 10.
Note: Under subregulation 6.15(5) of the Regulations, the applicant must have participated in the audits in the 5 years immediately preceding the day the application is made.
(4) The kinds of audits are the following:
(a) an audit of an abatement certificate provider or a benchmark participant under the Electricity Supply Act 1995 (NSW);
(b) an audit under the Corporations Act 2001;
(c) an assurance engagement in accordance with:
(i) ASAE 3000; or
(ii) ISAE 3000; or
(iii) ASAE 3410; or
(iv) ASSA 5000; or
(v) ISSA 5000; or
(vi) a previous version of a standard mentioned in a preceding subparagraph that was in force at the time the audit was undertaken;
(d) a greenhouse gas verification or offsets project verification in accordance with:
(i) Australian Standard AS ISO 14064.3:2024; or
(ii) ISO 14064‑3:2019; or
(iii) a previous version of a standard mentioned in a preceding subparagraph that was in force at the time the audit was undertaken;
(e) a Part 6 audit;
(f) a compliance engagement in accordance with ASAE 3100 or a previous version of that standard that was in force at the time the audit was undertaken;
(g) an agreed‑upon procedure relating to greenhouse and energy information in accordance with ASRS 4400 or a previous version of that standard that was in force at the time the audit was undertaken;
(h) an audit in accordance with:
(i) Australian/New Zealand AS/NZS ISO 19011:2019; or
(ii) ISO 19011:2018; or
(iii) a previous version of a standard mentioned in a preceding subparagraph that was in force at the time the audit was undertaken;
(i) an audit for the purposes of section 74B of the Act;
(j) an audit report to accompany an application for an exemption certificate (within the meaning of the Renewable Energy (Electricity) Act 2000); or
(k) an audit or verification for the purposes of certification under the Climate Active Carbon Neutral Standard for Organisations or a previous version of that standard that was in force at the time the audit was undertaken.
13 Knowledge of audit team leadership and assurance
How knowledge of audit team leadership and assurance is demonstrated
(1) For the purposes of subregulation 6.16(2) of the Regulations, an applicant for registration as a Category 2 auditor must provide evidence of the applicant’s knowledge of audit team leadership and assurance by providing a written statement that sets out how the applicant gained that knowledge.
(2) The statement must include evidence that:
(a) the applicant is registered as an auditor under section 1280 of the Corporations Act 2001; or
(b) the applicant meets the requirements in relation to training mentioned in subsection (3); or
(c) the applicant meets the requirements in relation to both:
(i) audit team leadership mentioned in subsection (4); and
(ii) assurance mentioned in subsection (5); or
(d) if none of the preceding paragraphs apply—is otherwise able to satisfy the Regulator of the applicant's knowledge of audit team leadership and assurance, including 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.
Requirements in relation to training
(3) For paragraph (2)(b), the applicant meets the requirements in relation to training if the applicant has successfully completed:
(a) a course in audit and assurance delivered by:
(i) Chartered Accountants Australia and New Zealand in the Chartered Accountants Program; or
(ii) another member of the Global Accounting Alliance in an equivalent program; or
(b) a course in advanced audit and assurance delivered by:
(i) CPA Australia in the CPA Program; or
(ii) the Institute of Public Accountants in the IPA Program.
Requirements in relation to audit team leadership
(4) For subparagraph (2)(c)(i), the applicant meets the requirements in relation to audit team leadership if the applicant:
(a) is certified as a lead environmental auditor or a business improvement environmental auditor under:
(i) Australian/New Zealand AS/NZS ISO 19011:2019 by a body that is accredited in accordance with Australian/New Zealand AS/NZS ISO/IEC 17024:2013; or
(ii) a previous version of Australian/New Zealand AS/NZS ISO 19011:2019 that was in force at the time of the certification, by a body that is accredited in accordance with Australian/New Zealand AS/NZS ISO/IEC 17024:2013 or a previous version of that standard that was in force at the time of that certification;
(b) has successfully completed a course in leading assurance engagements delivered by a competent training provider in accordance with:
(i) Australian/New Zealand AS/NZS ISO 19011:2019 or ISO 19011:2018; or
(ii) a previous version of either of those standards that was in force at the time the applicant completed the course.
Requirements in relation to assurance
(5) For subparagraph (2)(c)(ii), the applicant meets the requirements in relation to assurance if the applicant has successfully completed:
(a) 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
(b) a course in conducting assurance engagements delivered by a competent training provider in accordance with:
(i) ASAE 3000, ISAE 3000, ASSA 5000 or ISSA 5000; or
(ii) a previous version of either of those standards that was in force at the time the applicant completed the course; or
(c) a course in conducting compliance engagements delivered by a competent training provider in accordance with ASAE 3100 or a previous version of that standard that was in force at the time the applicant completed the course.
Competent training provider
(6) For paragraphs (4)(b) and (5)(b) and (c), a person or body is a competent training provider in relation to a course if the person or body has expertise in conducting training in the subject matter of the course.
Part 4—Experience
14 Experience of auditing and preparing audit reports
Specified experience
(1) For the purposes of paragraph 6.20(1)(a) of the Regulations, this section specifies the kind, and the hours, of experience of auditing and preparing audit reports that an applicant for registration as a Category 2 auditor must have.
(2) The applicant must have obtained at least 1,000 individual hours experience in total as an audit team leader or a professional member of an audit team in auditing and preparing audit reports in 5 or more of the following kinds of audits:
(a) an audit of a kind mentioned in paragraph 12(4)(a), (b), (c), (d), (e), (f) or (k) of this instrument;
(b) 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.
(3) The audits must be equivalent to assurance engagements (within the meaning of the National Greenhouse and Energy Reporting (Audit) Determination 2009).
How specified experience is demonstrated
(4) For the purposes of subregulation 6.20(4) of the Regulations, the applicant must demonstrate the applicant’s experience of auditing and preparing audit reports by providing:
(a) a written statement that sets out the details of how the applicant has obtained the experience mentioned in this section; and
(b) evidence supporting the statement made under paragraph (a).
15 Experience of audit team leadership
Specified experience
(1) For the purposes of paragraph 6.20(1)(b) of the Regulations, this section specifies the kind, and the hours, of experience of audit team leadership that an applicant for registration as a Category 2 auditor must have.
(2) The applicant must have obtained at least 700 individual hours experience as:
(a) an audit team leader of an audit team that, while the applicant was the team leader:
(i) consisted of 3 or more other members; and
(ii) carried out at least one audit of a kind mentioned in any of paragraphs 12(4)(a) to (h) of this instrument; or
(b) subject to subsection (4), a supervisor of an audit team that, while the applicant was the supervisor:
(i) consisted of 3 or more other members; and
(ii) was led by a registered Category 2 audit team leader; and
(iii) carried out at least one Part 6 audit or alternative audit; or
(c) at different times, an audit team leader in accordance with paragraph (a) and a supervisor in accordance with paragraph (b).
How specified experience is demonstrated
(3) For the purposes of subregulation 6.20(4) of the Regulations, the applicant must demonstrate the applicant’s experience of audit team leadership by providing:
(a) a written statement that sets out the details of how the applicant has obtained the experience mentioned in this section; and
(b) evidence supporting the statement made under paragraph (a); and
(c) if paragraph (2)(b) applies—a referee report, in respect of each audit carried out, from the Category 2 audit team leader mentioned in that paragraph that confirms that the applicant was the supervisor of the audit team that carried out the audit.
When a person is a supervisor of an audit team
(4) A person is a supervisor of an audit team only if the person has the authority in respect of the audit team to:
(a) assign tasks and duties to subordinates and team members; and
(b) decide the order in which tasks and duties are performed by subordinates and team members; and
(c) monitor subordinates and team members in their performance of assigned tasks and duties; and
(d) give instructions and orders to subordinates and team members; and
(e) be held responsible for the work and actions of the audit team.
Part 5—Transitional arrangements
16 Transitional arrangements in relation to the commencement of this instrument
Despite the repeal of the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019 (the old instrument) by Schedule 1 to this instrument, the 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.
Schedule 1—Repeals
National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2019