A review is not a single act of judgement. It is a sequence of controlled steps, each of which must close before the next begins, and each of which leaves a record.
A WEETRA review starts with a defined file and ends with a conclusion tied to the evidence actually examined. Another professional should be able to understand the scope, the material reviewed, the unresolved points and the basis of the final Determination. The engagement also leaves a clear record of what entered the review, what changed during it and which version supported the conclusion at the agreed cut-off.
The mandate identifies the goods, suppliers, installations, periods, questions and documentary population under review. Anything outside that boundary remains outside the conclusion.
WEETRA identifies the records relied upon for the positions in the file and the regulatory questions those records are expected to support. The objective is to understand what the file is actually asserting before testing whether the documentary basis holds together.
Quantities, installation identities, periods, supplier information, emissions data and supporting calculations are compared across the available records. Calculations are reproduced where the mandate, governing rule and necessary inputs allow it.
A missing document is not treated as the same thing as a contradiction, and a source limitation is not presented as a factual inconsistency. Each issue is described according to what the evidence actually shows.
Where the mandate includes remediation, WEETRA identifies what requires clarification or correction. The client, supplier, adviser or relevant operational team produces the new material. WEETRA then examines the resulting versioned state.
The Determination records what the reviewed file supports at the agreed cut-off, including any limitations or blocking conditions. Where the engagement provides for it, supporting review records preserve the evidentiary basis needed to understand that conclusion later.
Each stage depends on the state established before it. The scope must be fixed before the record can be assessed. source relationships must be understood before contradictions can be qualified. and the conclusion must be tied to the exact evidentiary state reviewed. Recording that sequence makes the work legible to another professional later.
The conclusion is authorised by the reviewer responsible for the engagement and tied to a defined cut-off, report version and evidentiary basis. Depending on the review level, the supporting package may also preserve document versions, contradiction and limitation records, remediation history, manifests and integrity references. The report communicates the conclusion. the preserved record explains how it was reached.
WEETRA’s Determination complements these roles by documenting what the reviewed evidence supports within the agreed mandate. Accredited verification, where required, remains the independent statutory function of the verifier. Mandate & Boundaries →
