Before an accredited verifier can perform its own procedures, the underlying file still has to connect regulatory values to the right goods, installations, periods, calculations and source records. WEETRA examines that documentary state and records what it supports, what remains unresolved and what can be remediated.
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What verification readiness meansWhat WEETRA examines before accredited verificationWhat you receiveFrom WEETRA review to subsequent professional reviewDocumentary readiness and accredited verification serve different functionsPractical questionsVerification readiness is not a label attached to a file. It is the practical condition in which the documentary record is organised well enough for another professional to understand what is being claimed, trace the supporting material and identify unresolved issues without first rebuilding the file from scratch.
Organisations searching for CBAM pre-verification, CBAM audit preparation, audit readiness or verification preparation often need this question answered first: does the current documentary record actually support the positions that will be relied upon?
The review focuses on relationships that commonly determine whether a CBAM file can be followed and challenged.
Can the imported goods be connected to the producing installation used for the emissions information?
Do customs, commercial, production and emissions records refer to compatible periods and quantities?
Can supplier data and precursor values be traced to the relevant producer, installation, period and source?
Does the record connect the applicable carbon-pricing mechanism, liable entity, installation, covered emissions, rebates or compensation, amount paid, period and CBAM claim?
Can the calculation be reproduced from identified inputs and can the file show which source version was used?
Are conflicting values distinguished from missing evidence, and is later remediation recorded against the issue it was intended to resolve?
The output depends on the review depth commissioned. A focused Evidence Check provides orientation. Level I documents what the existing record supports. Levels II and III can add deeper reconciliation, registers, remediation history and, where the engagement provides for it, an Evidence Manifest and Determination Package.
The Determination records what the reviewed evidence supports at the agreed cut-off, including limitations or blocking conditions.
Findings, source relationships and remediation are organised so they can be followed by the client, its adviser or another professional.
Where the engagement provides for it, the reviewed basis is preserved so the conclusion can be understood later without relying on the memory of the people who assembled the file.
A WEETRA review is designed to stand on its own as a documented professional examination and to remain usable beyond the engagement. The reviewed record may be used by internal compliance teams, legal or customs advisers and, where relevant, presented alongside the underlying file in subsequent accredited verification. Each receiving professional retains responsibility for its own assessment and may request additional evidence or perform additional procedures.
It is the state in which the documentary record can be followed from regulatory position to supporting sources, with material gaps and contradictions identified before the verification engagement develops around them.
“Pre-verification” is used differently across the market. WEETRA describes its own service more precisely as independent documentary and evidentiary review upstream of accredited verification.
Where the engagement provides for a structured package, it is designed so the reviewed sources, findings, limitations and Determination can be understood and reconstructed during later professional review.
WEETRA can discuss the scope, the appropriate review depth and the evidentiary questions that should be resolved before the file enters subsequent professional or accredited review.
