De-Risking Verification
Test your reporting before the year-end audit.
Our readiness review is a rehearsal of verification, using the data you already have and the same verification standards. We test your data, methodology and procedures early, so you can address concerns before the formal audit. The readiness review and formal verification are included in one agreed fee.
Short on time? This is a long, detailed page. Read the 2-minute overview of scoping, readiness and verification.
A clear starting point
Scope the project. Rehearse verification. Then verify.
The work starts before your reporting year closes. After scoping the engagement, we run a readiness review on part-year data or the previous year’s data and methodology. This brings testing and findings forward, giving you time to address concerns before the formal audit.
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Initial scoping
We establish the work required, provide a quotation and confirm that we have the competence and capacity to deliver within your timescales.
See the scoping information → -
Readiness review
We run the verification process on part-year or prior-year data, applying the same standards and methods. We document the findings so your team can make corrections before the formal audit.
What the review covers → -
Formal verification
After year-end, we verify the complete inventory for the agreed reporting period, check how readiness findings have been addressed and reach a conclusion through testing and independent review.
How verification follows →
Step 1 · Initial scoping
Enough information to quote and confirm capacity
Initial scoping gives us the information needed to size the engagement and assess whether we can deliver it. We ask for a practical overview of your organisation and requirements.
Emissions scopes
Which of Scope 1, Scope 2 and Scope 3 you want verified, including the Scope 3 categories to be covered where relevant.
Level of assurance
Whether you require limited or reasonable assurance, and any assurance requirements set by the intended users of your report.
Project timescales
Your reporting year-end, a suitable window for the readiness review, the planned start of the formal audit and the deadline for the verification statement.
Organisation size
Your annual turnover and approximate staff numbers, alongside a brief description of your sector and main activities.
Operational footprint
The number of sites, the number of countries in which you operate, and the entities or business units to be included in the engagement.
Reporting requirements
The reporting period, the framework or standard used to prepare the inventory, and the purpose of the verification. Previous verification history also helps us understand the work.
What you receive
A defined scope, a single-fee quotation covering the readiness review and formal verification, and confirmation of whether we have the competence, resources and availability to deliver. We agree the timetable for both stages and explain any constraints before you commit.
Step 2 · Readiness review
A rehearsal conducted to verification standards
Following scoping and agreement of the engagement terms, we run a rehearsal of the verification process. We apply the same verification standards, testing methods and rigour to the data available, with the agreed scope and level of assurance in view. The purpose is to uncover issues in time for you to correct them before the formal audit.
Use the data you already have
We can work with data collected so far in the current reporting year, or with the previous year’s data and methodology. Where prior-year information is used, we also consider changes to your operations, methods and procedures that affect the current year. You do not need to wait for a completed annual inventory to begin.
Inventory and boundaries
We test the coverage of entities, sites, emissions sources and categories against the agreed reporting boundary, using the inventory and records available for the review.
Methodology and calculations
We test calculations, examine the selection and application of emission factors, and assess methods, assumptions and exclusions against the agreed reporting criteria.
Supporting evidence
We trace reported figures back to source records, test the audit trail and investigate data gaps, estimates and inconsistencies using the same approach as formal verification.
People and processes
We examine how data is collected, checked, approved and consolidated, and discuss those procedures with the people responsible. We flag weaknesses that could affect the final inventory.
Findings while there is time to act
You receive a documented findings report explaining the concerns identified, the requirements involved and the evidence needed to demonstrate resolution. We agree a timetable for your team or an independent adviser to implement corrections before the formal audit begins.
The readiness review tests the information available at that point. It does not issue an assurance opinion on the completed reporting year. Formal verification still assesses the full inventory, including later data and changes, and may identify further findings.
An example timetable
A 31 December year-end. A January audit.
For an organisation seeking verification of the full year ending 31 December, we plan the readiness review within September to December, allowing time to implement corrections before the formal audit starts in January.
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September–December
Test and correct
We rehearse verification using part-year or prior-year data and examine the methods and procedures in use. We flag concerns; your team addresses them before the formal audit.
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31 December year-end
Complete the inventory
You close the reporting period, finalise the full-year inventory and assemble the supporting evidence, incorporating the corrections made following the review.
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From January
Begin formal verification
With the complete annual inventory available, we begin the formal audit, including testing the final data and checking the resolution of readiness findings.
We agree dates around your reporting cycle and data availability. Scheduling the review earlier within the September–December window leaves more time to address findings.
Step 3 · Formal verification
Verify the completed reporting year
After the reporting period closes and the complete inventory is available, formal verification begins. We assess the final figures, check how readiness findings have been resolved and examine data or changes arising since the review. This work provides the evidence for the assurance conclusion.
Detailed verification
We test the inventory against the agreed reporting criteria at the agreed level of assurance. This includes tracing reported figures to supporting records, testing calculations and examining the completeness of the reporting boundary.
Findings, review and conclusion
Any findings are documented for you to address. The verification work then undergoes independent review before a decision is made on the verification statement. The conclusion depends on the evidence obtained.
Included in the service
Readiness review and verification. One agreed fee.
Your quotation covers the readiness review, its findings report and formal verification of the agreed reporting period. There is no separate charge for the readiness review.
Find concerns earlier
Testing takes place while the reporting year is still open, so concerns about data, methods and procedures can be addressed before the formal audit starts.
Plan the work together
Scoping establishes the fee, the review window and the formal audit timetable. Your team can plan time for corrections and preparation alongside its reporting work.
Suitability
Who this approach is designed for
A readiness review is useful while you are building the current year’s inventory, or when you have prior-year data and methods that can be tested ahead of the next audit. Common situations include the following.
First Comprehensive Baseline
You are building your first inventory and want your calculations, methodology and available evidence tested before the year-end audit.
Scope 3 Data Quality Concerns
You want to test supplier data, category coverage and Scope 3 estimates early enough to address weaknesses before the formal audit.
Boundary or Structural Change
An acquisition, divestment or change in reporting boundary affects the inventory. The review tests how those changes have been treated and flags concerns before year-end.
Preparing for Scheme Submission
You have a reporting or submission deadline to meet. Scoping confirms delivery capacity, and early testing gives your team time to address concerns before the formal audit.
Independent throughout
Clear findings. Clear responsibilities.
Our role is to assess your reporting and explain the gaps we identify. Responsibility for preparing and correcting the inventory stays with your organisation.
What we provide
We identify gaps, explain the requirements behind our findings and specify the evidence needed to assess whether they have been resolved. We review the resulting submission independently.
What you remain responsible for
Your organisation owns the inventory and the decisions behind it. Your team or an independent adviser prepares the calculations, gathers the data and implements corrections. We do not build the inventory we will later verify.
The readiness review applies verification standards to the evidence available early in the process. The final assurance conclusion depends on formal verification of the complete reporting period. Responsibility for corrections remains with your organisation throughout.
Our approach to independence →Prefer to Talk First?
If you are at an earlier stage — exploring what verification involves, understanding whether your data is ready, or simply want to talk through your options — book a 20-minute discovery call.
No obligation · No sales pressure · Just expert answers