Auditing Scheme Participants under PDRS

We use independent audits to provide assurance over the inputs to a scheme participant’s Declaration of Liable Acquisitions that cannot be verified against AEMO data, including:

• non-market purchases
• supply of generation by a retailer
• exempt electricity loads.

We have aligned reporting dates for the PDRS and Energy Savings Scheme (ESS) 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.

Further information about preparing your Declaration of Liable Acquisitions and to assist you in determining whether an audit is required can be found in the Compliance Guide - Scheme Participants.

Relevant documentation