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NATIONAL CARBON OFFSET
STANDARD ASSURANCE AUDIT
REPORT
This template must be read in conjunction with the ‘Audit framework for assurance engagements under
the National Carbon Offset Standard’, available at www.environment.gov.au/carbon-neutral. It is for use
in assurance audits of carbon neutral claims against the National Carbon Offset Standard for
Organisations, National Carbon Offset Standard for Products & Services, National Carbon Offset
Standard for Events and/or National Carbon Offset Standard for Precincts. It cannot be used for
verification audits against the National Carbon Offset Standard for Products and Services or National
Carbon Offset Standard for Buildings. Templates for these other types of audit are available at
www.environment.gov.au/carbon-neutral.
The template has been adapted from the National Greenhouse and Energy Reporting audit report in the
Clean Energy Regulator’s Audit Determination Handbook. The auditor must complete their report using
either this template