The National Greenhouse Gas Emission Reporting Act (NGER) requires audit clients that meet

reporting thresholds to report their greenhouse gas (GHG) emissions, energy consumption and

production to the Clean Energy Regulator (CER) by 31 October each year. As an environmental

auditor, Deloitte can provide audit clients with limited or reasonable assurance over their NGER

Report conducted in accordance with the NGER Audit Determination 2009. In undertaking Deloitte's

assurance engagements, Deloitte's adopts a risk-based approach tailored to each audit client's

business and focusses on reviewing areas that may have a material impact on the accuracy and

completeness of audit clients' NGER data.

You are required to investigate and report on the NGER reporting threshold; NGER audit Trail; Key

control considerations and finally Deloitte's typical approach of reviewing the accuracy and

completeness of audit clients' NGER data.

The required information can be accessed from the value adding assurance and advisory service

brochure of Deloitte at the following link:

https://www2.deloitte.com/au/en/pages/audit/articles/national-greenhouse-energy-reportingact.html