Auditing Scheme Participants

We use independent audits to verify the inputs to a Scheme Participant's Declaration of Liable Acuisitions.

We are aligning reporting dates for the ESS and Peak Demand Reduction Scheme (PDRS) so Scheme Participants can choose to combine their audits under the schemes if they wish. See our Scheme Participant compliance timeline page for more details.

The Audit Guide - Scheme Participants outlines our audit requirements and the audit process specific to auditing DLAs. This includes guidance on conflict of interest, procedures for approval and reporting.

The DSW Submission Form - DLA details the scope items for an audit of a Scheme Participant’s DLA. It needs to be completed by the auditor and submitted to IPART for approval. The DSW Submission Form can be used for both ESS and PDRS audits.

Scheme Participants and auditors can refer to Scheme Participant Requirements and the Compliance Guide - Scheme Participants for information about when an audit of an DLA is required.

Relevant documentation