Fuels Regulatory Streamlining

OMB Control No. ####-####

Expires: ##-##-####

Attest Engagement Submission – Registration and Reporting Requirements

Registration Summary

Two types of Attest Auditors

Scenario 1 – Certified Public Accountant

1 – Auditor registers its accounting/audit company

2 – Each auditor user registers with CDX and associates to a registered CPA company

3 – Each auditor user associates with their clients under the registration user role “Independent Auditor – Attest Engagement Submitter”

Scenario 2 – Certified Internal Auditor

1 – Each auditor user registers with CDX and associates to a registered CPA company

2 – Each auditor user associates with their client company under the registration user role “Independent Auditor – Attest Engagement Submitter”

Web Form Submission

Only Independent auditors registered with EPA and associated with a client company may access attest engagement webform

• Part 1 – Independent Auditor attaches pdf report of the actual attest engagement

• Part 2 – Independent Auditor completes questions listed below

List of Required Fields in Web-Form

Basic Header or Identifying Information

• Company ID of regulated party

• Company Name of regulated party

• System will capture auditor identifying information through metadata

Program and Compliance Level Covered by Attestation Engagement

Fuel quality standards for gasoline under 40 CFR part 1090 - Indicate below which agreed-upon procedures from subpart R under 40 CFR part 1090 were performed for this attestation engagement by compliance level (i.e., facility ID or reporting ID)

Reporting ID of Facility

• Gasoline manufacturer/importer – Includes general procedures, batch reporting, butane blender, pentane blender, GTAB, and PCG

• Gasoline averaging standards for benzene

• Gasoline averaging standards for sulfur

• In-line blending waivers

• Performance-based measurement and statistical quality control for test methods

Renewable Fuel Standard under 40 CFR part 80 – Indicate which agreed-upon procedures from subpart M under 40 CFR part 80 were performed for this attestation engagement

Company ID and Facility

• Obligated party

• NTDF redesignation

• Exporter

• Renewable fuel producer and RIN-generating importer

• Other parties owning RINs

• Independent third-party auditor that implements a QAP plan

Reporting Period and Audit Date

• Reporting period covered

• Date of Audit Report

Exceptions and Remedial Actions

• Are you aware of any remedial or corrective actions taken by the client as related to this report? If yes, cite and describe them.

• Were there any exceptions noted? If yes, cite and describe them.

Other

• Comments field

• Certification statement

• Attest Auditor Company ID

• Submitter

• Submitter Role (CPA or CIA)

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EPA Form