Rotation limits
- A given lead auditor may not verify the same project for more than 3 consecutive verification cycles.
- After rotation, a minimum 2-cycle cooling-off period applies.
- A VVB may not verify a project for which it has provided consulting or advisory services within the last 3 years.
Independence declarations
Each named auditor files an independence declaration for every engagement, subject to random audit. False declarations are sanctionable.
Competence
Each VVB must maintain per-sector competence evidence — including sectoral training, hours of engagement, and continuous professional development records.
