Home/ Evidence Review vs Accredited Verification
CBAM

Evidence review and accredited verification serve different roles.

WEETRA works on the documentary support behind the file. Accredited verification is performed by the appropriate accredited verification body under the applicable CBAM rules.

Regulatory content last reviewed14 September 2026

Regulatory basis

Where the regulatory boundary sits

Evidence review and accredited verification are different functions. WEETRA examines the documentary record; the accredited verifier performs the verification required by the applicable CBAM rules.

Regulatory references explain the documentary context of the review. WEETRA does not provide legal advice or accredited verification.

Evidence Review vs Accredited Verification

Different roles, different responsibilities

01

CBAM Evidence Check

Identifies visible documentary gaps, inconsistencies and broken relationships in the evidence already available.

02

WEETRA Review

Examines what the documentary record actually supports and, where the mandate requires it, reconciles or reconstructs the supporting chain.

03

WEETRA Determination / Package

Documents what the reviewed record supports and can preserve how that reviewed state was reached.

04

Accredited Verification

Performed independently by the accredited verification provider under the applicable rules and procedures.

Contact

The verifier remains the client’s choice.

A WEETRA-reviewed record may support later professional or verification work, but it does not bind the verifier and does not replace the verifier’s own procedures or conclusion.

Commercial journey

Why the distinction matters

A calculation is not the same thing as documentary support. Having a value in a spreadsheet does not establish that it belongs to the correct installation, period, production route or source record.

Commercial journey

Before accredited verification

Preparation can include the latest applicable monitoring plan, relevant changes, installation identity, production routes and quantities, activity data, emissions calculations, fuel/electricity/material inputs where relevant, precursor information, source records, corrections and version history.

Commercial journey

What the CBAM Evidence Check does

The €490 excl. VAT Evidence Check is a low-friction first screening of the file already available. It identifies visible missing evidence, inconsistencies, broken relationships, version issues and other documentary weaknesses that need attention.

Commercial journey

What a deeper WEETRA Review does

A deeper Review can trace which source supports which fact, test whether documents reconcile, determine which version is applicable, examine whether goods are connected to the correct producer and installation, record how contradictions were resolved and identify what remains unsupported.

Commercial journey

What the WEETRA Determination does

The Determination is WEETRA’s human-governed conclusion about what the reviewed documentary record supports within the defined mandate. It is not accredited verification, legal advice, certification or a regulator’s decision.

Commercial journey

What the Determination Package preserves

The package can preserve what was received, what was relied upon, what conflicted, what was corrected, what changed, what remained limited and why the conclusion was reached. It is designed so the reviewed history can still be understood later.

Commercial journey

What the accredited verifier does

The accredited verifier performs the independent statutory verification required by the applicable CBAM rules and must reach its own conclusion. WEETRA does not pre-decide that outcome and the client remains free to select the verifier of its choice.

Commercial journey

What can be handed to the verifier

The useful handover is not a “pre-verified file”. It is a reviewed documentary record in which relevant sources, versions, contradictions and remediation history are easier to trace.

Commercial journey

A concrete example

A calculation may refer to one monitoring-plan version while the supplied file contains another. A quantity in the production record may also differ from the quantity allocated in the calculation. WEETRA records the conflict, the clarification, the replacement evidence and the reconciliation without pre-judging the accredited verifier.

Commercial journey

From the current file to a reviewed record

Start with the evidence already available. Receive findings, correct or obtain evidence, stop if no deeper work is needed, or move to a deeper Review only where the file justifies it. If no deeper review is required, no further engagement is recommended.