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The institution responsible for greenhouse gas assurance under Article 4-1, Paragraph 3 of Governing Rules and the lead verifier and CPA issuing the written opinion shall satisfy the following qualifications and criteria:
- The assurance institutions must satisfy one of the qualifications and criteria:
- Has obtained the permit for verification institution issued by the Environmental Protection Agency, Executive Yuan, R.O.C. (Taiwan) (EPA).
- in addition to the qualifications under Point 2, Paragraph (1), an accounting firm should have one year or more of experience in assurance of or assistance in Greenhouse Gas(GHG) inventories:
- The staff of the assurance institutions must have one of the following qualifications:
- The lead verifier of the verification institution should be a qualified registrant with the EPA.
- In addition to the qualification requirements under Point 2, Paragraph (2), a CPA should have the following qualifications:
- Has one year or more of experience in greenhouse gas assurance or assistance.
- Has attended courses on Greenhouse Gas(GHG) inventory or assurance for more than 20 hours in the most recent two years.
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