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CERT Foundation
Requirements & rotation

Independence is enforced, not assumed.

CERT applies rotation limits and cooling-off periods to keep the auditor-client relationship at arm’s length.

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.