The objective of this audit is to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

Audit criteria

The ANAO proposes to examine:

  • Are Australian Carbon Credit Units issued in accordance with legislative requirements?
  • Is non-compliance in the Emissions Reduction Fund effectively managed?
  • Are Emissions Reduction Fund contracts administered effectively?

Work program portfolio

This in-progress Performance audit is featured in 1 annual audit work program portfolio:

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