Does an NGER report need to be audited?

Regulator audits

The Regulator focuses on high-risk reporters, using data analysis tools and a targeted audit program to find reporting that does not match other information it holds or that the reporter has provided. It notifies a reporter that has been selected for audit. It also runs thematic audits on topics of interest, and has published a thematic audit on the use of higher methods for open cut coal mining.

For 2025-26, the Regulator has said that any reporter previously advised of issues with its NGER reports, through an audit or directly, should expect additional scrutiny. Its 2026-27 priorities state that all NGER reporting must be complete, accurate and submitted by the statutory deadline, so the reporter remains responsible for accuracy whether or not an audit takes place.

Voluntary assurance audits

Before lodging, a reporter can engage a registered greenhouse and energy auditor for a voluntary assurance audit and attach the audit report to its NGER report in the Emissions and Energy Reporting System. The Regulator may not re-audit a reporter that provides a voluntary assurance audit report, and it uses the findings in its compliance monitoring. It advises reporters to consider an auditor’s knowledge and background, and not to choose on price alone.

Registered auditors

Audits under the NGER Scheme and the Safeguard Mechanism are carried out by greenhouse and energy auditors registered with the Clean Energy Regulator, which publishes a list to help reporters find one.

Records and consequences

Records must be kept in a form that external auditors can access. Contraventions relating to audit requirements, under sections 73A to 74C of the NGER Act, are civil penalty provisions.