Auditing ACPs
We use audits of ACPs to provide reasonable assurance over:
- an ACP's ongoing eligibility
- calculations an ACP uses when creating ESCs or PRCs
- information supplied when applying for accreditation.
Audit requirements
An ACP’s Accreditation Notice specifies the ACP’s audit requirements. These are based on a risk assessment, which considers a range of factors, including:
- the Recognised Energy Savings proposed to be undertaken
- the Recognised Peak Activities proposed to be undertaken
- the compliance history of the ACP under the PDRS and ESS, as applicable.
The audit conditions are determined at the time of accreditation. We may make risk-based adjustments to this from time to time.
When to audit
Some ACPs need to conduct audits before registering certificates. This is known as a pre-registration audit.
Other ACPs may register certificates first and conduct audits later. This is known as a post-registration audit. IPART will usually set a maximum number of certificates an ACP can register before auditing.
Most ACPs must audit at least once a year, or earlier if they reach the certificate limit specific in their Accreditation Notice.
Where applicable and appropriate, we will also align an ACP’s audit requirements for the Reducing Demand Using Efficiency method with its audit requirements in the ESS.
The ACP Audit Guide contains the framework for how we want auditors to prepare, perform and report audit assignments.
Audit process
See below for a summary of the overall audit process involving the auditor, ACP and IPART. More details are in the ACP Audit Guide.
Stepper group
-
1
Prepare for the audit
The ACP engages an auditor from the Audit Services Panel.
The lead auditor selects the audit team based on their skills and expertise to carry out all aspects of the audit.
The lead auditor prepares paperwork to support the audit, including a DSW and sampling plan.
-
2
Perform the audit
The lead auditor sets up a meeting with the ACP to discuss audit procedures, the sampling plan, site visits and audit timeframe.
The auditor works with the ACP to gather evidence and commence the audit. The process may identify issues to resolve. These are handled and resolved in a professional manner, leading to a conclusion.
-
3
Report on the audit
The auditor prepares and submits a draft report to IPART.
We will review the report. We may request clarifications or corrections. Once satisfied, we will approve release of the draft report to the ACP.
The auditor will set up a meeting with the ACP and IPART to present findings to the ACP. The ACP may clarify content or comment on issues found from the audit.
When satisfied that the auditor and ACP have considered the draft audit report, IPART will direct the auditor to issue the final audit report.