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Are you an External Auditor and want to join the PARMS ZWTN EPR Program?

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  • What are the requirements to become a third-party auditor?

​Any Certified Public Accountant (CPA) or an independent third-party auditor who meets the qualifications set by the Auditing and Assurance Standards Council (AASC) of the Philippines.

Documentary requirements needed:

  • CPA Certificate Number

  • BOA/PRC Registration No.

  • Professional Tax Receipt No.

  • Tax ID.

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  • Is there a guide on how to do the audit?

    • The National Ecology Center, Bureau, and Auditing and Assurance Standards Council (AASC) of the Philippines will work together to create consistent standards for auditing and reporting under the EPR Act. This involves developing a standardized compliance auditing manual and establishing an accreditation system for independent auditors.

    • While waiting for these standards by the commission, our member companies together with their corresponding auditors may use our interim standards as a guide to calculate plastic waste footprint and diversion.

Below are the documentary requirements needed to complete the registration.

  • ​CPA Certificate No.

  • BOA/PRC Registration No.

  • Professional Tax Receipt No.

  • Tax ID

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Auditing under Sec. 44G of the EPR Act (Sec 19 of DAO 2023-02 IRR)

The Department of Environment and Natural Resources (DENR) has issued the implementing rules and regulations (IRR) of Republic Act 11898, also known as the Extended Producer Responsibility (EPR) Act of 2022.. You may download or view it using this link.

Section 19. Audits. These Rules are issued pursuant to Section 44-G of the Act, as amended by the EPR Act of 2022.

19.1.2.3
Determination of the equivalent plastic packaging waste footprint reduction resulting from other EPR programs such as the redesign of plastic packaging to improve reusability, recovery, or recyclability, or the use of refilling systems to replace plastic packaging that would otherwise have been introduced to the market, pursued under Section 44-A, subparagraph (a), of the Act, as amended by the EPR Act of 2022

 

19.1.2.4
Confirmation of records, reports, or information, or particular portions thereof, that the Obliged Enterprise, Collective, or PRO considers and declares to be “CONFIDENTIAL”.  Confidential Information, as herein defined, refers to such information the public disclosure of which would reveal trade secrets, production or sales figures, or methods and processes unique to the enterprise, or other similar information that tend to adversely affect its competitive position. Determination of the equivalent plastic packaging waste footprint reduction resulting from other EPR programs such as the redesign of plastic packaging to improve reusability, recovery, or recyclability, or the use of refilling systems to replace plastic packaging that would otherwise have been introduced to the market.

19.1 
Purpose and Scope of Audit

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19.1.1 
Obliged enterprises, Collectives, or PROs shall engage an independent third-party auditor to conduct a compliance audit and certify the veracity of the reported plastic product footprint 
generation, recovery, and overall EPR program compliance  using uniform standards established by the Department.

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19.1.2
This should include the following:

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19.1.2.1
Footprint Declaration of Obliged Enterprises for the volume in terms of weight in kilograms of the Flexible and Rigid plastic packaging brought into the market for the preceding year.

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19.1.2.2
Recovery or plastic packaging waste diversion by waste  diverters based on third-party audited diversion or credits  for the recovery, transport, recycling, or treatment or final SLF disposal during the immediately preceding year.

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How to Join as Auditors?

Here is how to join:

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  1. Go to our EPR Portal Page and register or click here.

  2. Select "External Auditor" from the drop-down menu under "Choose your role".

  3. Fill out all the required fields for both Primary and Alternate Contact under "Personal Details". Then, click "Next".

  4. Fill out all the required fields under "Company details".

  5. Click "Finish" once you have completed the required fields.

  6. You may now login with your credential details.

  7. Once logged in, go to Profile and click Documentary Requirements

  8. From here you may Upload all Documentary Requirements to complete the registration​

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Below are the documentary requirements needed to complete the registration.

  • ​CPA Certificate No.

  • BOA/PRC Registration No.

  • Professional Tax Receipt No.

  • Tax ID

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