6.

By 30 June 2015 and every year thereafter, each undertaking which under paragraph 1 reports on the placing on the market 10000 tonnes of CO_(2) equivalent or more of hydrofluorocarbons during the preceding calendar year shall, in addition, ensure that the accuracy of the data is verified by an independent auditor. The auditor shall be either: accredited pursuant to Directive 2003/87/EC; or accredited to verify financial statements in accordance with the legislation of the Member State concerned. The undertaking shall keep the verification report for at least five years. The verification report shall be made available, on request, to the competent authority of the Member State concerned and to the Commission.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.