March 2015

Guidance for electronic auditor’s attestation DPA-System is short for Danish Producer Responsibility System. DPA-System is in charge of administrative tasks associated with the rules on producer responsibility under Danish environmental law regarding waste from electrical and electronic equipment, end-of-life batteries and accumulators, and end-of-life vehicles. Producer responsibility for these waste types has authority in the Danish Environmental Protection Act. This Act translates into three Statutory Orders for the different waste types: the WEEE Order, the Battery Order, and the End-of-life Vehicles Order (the current statutory texts can be found on www.dpasystem.dk). The Danish Statutory Orders take offset in three EU directives for the same waste types: the so-called WEEE Directive, the Batteries Directive, and the ELV Directive. Also these directives with exact titles and dates can be found on www.dpa-system.dk. Producer responsibility rests on the principle that each producer or importer assumes responsibility for collection and management of WEEE, waste batteries, and end-of-life vehicles to the effect that products becoming waste are managed in an environmentally correct manner, with the highest possible utilisation of resources contained in such products. Producers and importers are in the following referred to as producers as the rules applying to both types are the same. In general, the following abbreviations are used: WEEE for waste electrical and electronic equipment, BAT for batteries and accumulators, and ELV for end-of-life vehicles. In pursuance of the rules on producer responsibility for waste electrical and electronic equipment (EEE) this document describes the background for the statutory auditor’s attestation for equipment placed on the market in Denmark and it guides auditors in how to draw up an electronic attestation.

Note!!

Legislative amendment in 2014

Now, producers dealing in business EEE must also be audited

Producers can now report reexported quantities. Subject to audit

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Contents 1

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Part ..................................................................................................................................... 5 1.1

Criteria for preparation of auditor's attestation ........................................................5

1.2

Standard for auditor’s attestation ..............................................................................6

1.3

Purpose of auditor’s attestation.................................................................................6

1.4

DPA-System’s use of reported data............................................................................6

1.5

Normal or postponed auditor’s attestation ...............................................................7

Part ..................................................................................................................................... 9 2.1

Practical guidance in establishment of electronic auditor’s attestation ....................9

2.2

Start of auditor’s attestation ................................................................................... 11

2.3

Audit process ........................................................................................................... 15

2.4

Completion of audit process ................................................................................... 29

2.5

How and to whom the attestation is submitted ..................................................... 31

2.6

Discontinuation of the auditor’s login ..................................................................... 31

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1 Part 1.1 Criteria for preparation of auditor's attestation Companies in the form of producers and importers placing as the first level of the distribution chain electrical and electronic equipment on the market in Denmark are generally covered by the environmental legislation regarding producer responsibility if the products of the company are dependent on electric currents or an electromagnetic field in order to work properly or generate, transfer and measure such currents and fields1. The producer responsibility means that the company must register with DPA-System in order to legally place products on the market. This also applies to foreign companies established in another EU country that have registered for producer responsibility in Denmark through an authorised representative and to foreign non-EU companies. In connection with the registration the producer must state the category to which the equipment belongs and inform whether the equipment is used in private households or whether it is for professional use2. In connection with the annual statutory reporting to DPA-System in the period 1 January to 31 March the producer must report how many kilograms of electrical products or equipment have been placed on the Danish market in the previous year. There is a statutory requirement that the reporting in certain cases must be authenticated by a state authorized or a registered public accountant or similar for foreign companies. The company must authenticate its quantities placed on the market if the annual turnover of electronic products exceeds DKK 1 million excl. VAT or if the company is under a duty to audit its annual accounts cf. the Financial Statements Act. If a producer has an annual turnover not exceeding DKK 1 million excl. VAT or is not under a duty to audit its annual accounts cf. the Financial Statements Act he may submit a management’s statement and thereby omit the auditor’s attestation of the report. Please note that a foreign producer represented in Denmark for the producer responsibility with an authorised representative can also be exempt from the auditor’s attestation if the foreign company meets at least two of the Financial Statements Act’s quantitative exemption criteria regarding audit of the annual accounts:  A balance sheet total not exceeding DKK 4 million.  A net turnover not exceeding DKK 8 million.  An average number of full-time staff during the financial year not exceeding 12.

NOTE! As from the reporting period 2015 and for the data year 2014 auditors must further to a legislative amendment also authenticate reported quantities of equipment for professional use (before that it only applied to equipment placed on the market for households). As from the calendar year 2014 producers may also report re-exported quantities to get a refund. Auditors must also audit these quantities and ensure that the necessary documentation is available.

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clarify whether equipment dependent on electric currents is subject to producer responsibility, see www.dpa-system.dk. The ten categories and definition of equipment destined for end-user in households or businesses can be found on www.dpasystem.dk 2

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1.2 Standard for auditor’s attestation In 2012, the Danish Environmental Protection Agency and FSR – the Institute of State Authorized Public Accountants in Denmark have established a standard, ‘Standard for Attestation submitted by auditors on electronics placed on the market for use in private households’. The audit process has now been revised, partly due to amendments to the WEEE Order (business equipment and re-exported quantities are under an auditing duty as from the data year 2014). In addition, certain wordings have been amended further to proposals from the auditors in view of improving the understanding of the requested procedures. The auditor’s attestation has been established in compliance with the international standard ”RS 4400, Engagements to perform agreed-upon procedures regarding financial information” and has been incorporated in the electronic auditor’s attestation.

1.3 Purpose of auditor’s attestation The purpose of the auditor’s attestation of data on equipment placed on the market is to secure the accuracy and thereby the quality of reported data. The quality is important since reported data form the basis for calculation and distribution of a number of costs and revenues among the producers. This distribution must be precise and fair to avoid distortion of competition among producers subject to producer responsibility. Auditor’s attestations thereby contribute to ensuring that the economic implications of the law affect the producers as intended without distortion. Auditors in this connection act as the independent control body of the people. Reporting in kilograms Concretely, for the producer the legislation means that a kilogram of equipment placed on the market leads to the collection of a similar quantity of end-of-life equipment. Due to the equipment’s contents of, among others, valuable metals the system may lead to actual revenues for the producer whereas the contents of substances of concern may entail costs. Thus, it is important that the quantity in kilograms is accurate and that the category assigned to the equipment is correct.

1.4 DPA-System’s use of reported data Data on quantities placed on the market are used in DPA-System for the following purposes: Calculation of the allocation scheme Every year DPA-System allocates producers of equipment for private households with a number of municipal collection points distributed over the country. Every year producers must provide collection equipment to these sites and pick up WEEE corresponding to the categories placed on the market. The quantity is calculated as a proportionate share of quantities placed on the market. Subsequently, producers must ensure environmentally correct resource recovery of collected WEEE. Calculation of financial guarantee In connection with the allocation scheme there may be a requirement for provision of financial guarantee to DPA-System. This guarantee will be used if producers fail to assume their duty to collect WEEE from the allocated municipal collection points.

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Calculation of fee to DPA-System DPA-System is financed through fees paid by producers. The annual fee is calculated from reported quantities placed on the market. Reporting to the Danish Environmental Protection Agency and the EU Commission Data on Denmark’s performance under the producer responsibility system must be reported to the EU Commission. These data are used to check whether Denmark as a whole complies with the requirements of the WEEE Directive. This means, i.a., that the collection rate is calculated from the annual quantities of EEE placed on the market.

1.5 Normal or postponed auditor’s attestation The auditor's attestation must reach DPA-System no later than five months after the end of the accounting year. This means that companies whose accounting year is the same as the calendar year must make sure to have an electronic auditor’s attestation no later than 31 May. Companies operating with an accounting year other than the calendar year must submit no later than 31 March a management’s statement confirming on a preliminary basis the accuracy of reported quantities and stating the date of submission of the final auditor’s attestation to DPA-System. The postponed auditor's attestation must be prepared electronically no later than five months after the end of the accounting year. The auditor’s tasks in connection with preparation of an auditor’s attestation are the same in both cases, and both types of attestation/statement must observe the deadline (31 May or postponed date). Attestations are filled in electronically on www.dpa-system.dk.

NOTE! It is technically possible to have one person conduct the audit while another person signs under the rules on powers of procuration of the audit firm.

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2 Part 2.1 Practical guidance in establishment of electronic auditor’s attestation To establish an auditor’s attestation the auditor must be electronically attached to the company and go through the 15 steps in the electronic auditor’s attestation. Below are shown the general systematics of the audit process followed by a step-by-step description of the process and the assignments of the producer and the auditor.

Pictures 1 to 6: Start of auditor's attestation

Pictures 7 to 19: Audit process Picture 20 to 21: Completion of auditor's attestation

•The company (producer/importer) invites the auditor •Auditor's access to the system

•Control of quantities •Control of procedures* •Random checks**

•Draft •Final approval

* Questions regarding routines Here the auditor controls whether the company has a written procedure ensuring an assessment whether the company’s products are subject to producer responsibility. If there are no written routines this is seen as an indication that no systematic procedure is conducted to clarify whether the company deals in equipment covered by the legislation. ** Questions regarding random checks Here the auditor will control in a random check whether a selected number of the company’s products/code numbers are correctly registered in the company’s administrative systems. The selected products must make up 1 % of the total number of products with a minimum, however, of 10 and a maximum of 20. It is expected that the auditor checks according to a significance criterion to see to which extent the reported weight in kilograms is accurate. This means that random checks should be made for code numbers with the highest turnover and/or weight. In case of deviations it is assessed whether these deviations affect the quantity in kilograms placed on the market (deviation*number of units sold) as registered with DPA-System. If there is a deviation the auditor states (in step 2) what he believes should be the correct quantity further to the identified deviation.

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2.2 Start of auditor’s attestation PICTURE 1: THE PRODUCER LOGS ON TO “ MY SPACE ” AND SELECTS THE ICON ‘ AUDITOR ’ S ATTESTATION AND MANAGEMENT ’ S STATEMENT ”

NOTE! This icon does not appear until the quantities placed on the market have been entered.

PICTURE 2: THE PRODUCER SELECTS THE TYPE OF DECLARATION THAT APPLIES TO THE COMPANY . In this case he selects ‘Auditor’s attestation’.

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PICTURE 3: THE PRODUCER ENTERS NAME AND EMAIL OF THE AUDITOR .

An email is sent to the auditor requesting to make the audtion.

PICTURE 4: THE AUDITOR RECEIVES AN EMAIL WITH LOGIN AND PASSWORD IN ORDER TO ACCEPT OR REJECT THE JOB .

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PICTURE 5: THE AUDITOR CAN ACCEPT OR REJECT THE JOB .

If the auditor rejects the producer is notified and the auditor’s LOGIN is closed.

Upon acceptance of the audit job the auditor is asked to register a number of master data. First the country of location of the audit firm is selected, then CVR/VAT number (Danish CVR collects data from the Central Business Register), after which it is possible to change the automatically generated password. Now the auditor’s space is established.

NOTE! No later than seven days after reception of this invitation the auditor must use the login information. If the seven days’ delay is exceeded the auditor’s access is discontinued for security reasons. If the auditor exceeds the delay despite his intention to audit the company’s data, the company must re-invite the auditor, who will then receive new access information.

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PICTURE 6: AUDITOR ’ S ’MY SPACE ’ WITH ACCESS TO THE PRODUCER ’ S INFORMATION

The auditor’s ’My space’ contains: 1. 2. 3. 4. 5. 6.

Auditor’s user name, name and CVR, and auditor’s client (producer), name and CVR Auditor’s master data The electronic auditor’s attestation - audit process Producer’s reported quantities for previous years Producer auditor’s attestation for previous years (from 2011 onwards) Producer’s documentation for refund regarding re-export, if any (first time in 2015).

Select the icon ’Auditor’s attestation’ to start the audit process.

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2.3 Audit process PICTURE 7: AUDITOR ’ S ATTESTATION STEP 1 OF 15: THE AUDITOR DECLARES

The auditor confirms that the auditor’s attestation is drawn up on the basis of the international standard ISRS 4400 DK and that the auditor acts as the independent control body of the people. The auditor’s attestation can only be completed when these issues have been confirmed.

NOTE! It is possible to have one staff member complete the attestation while another approved signatory signs the attestation.

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PICTURE 8: AUDITOR ’ S ATTESTATION STEP 2 OF 15: Q UANTITIES PLACED ON THE MARKET

On the screen reported quantities are pre-entered. The auditor checks whether there are deviations between reported kilograms placed on the market and actual kilograms placed on the market according to the company’s bookkeeping system (actual number of kilograms placed on the market). As from the data year 2014 also quantities for business equipment are shown. If there are deviations the correct quantity placed on the market is entered in the column ’Actual number of kilograms placed on the market’. If the company has placed quantities on the market in other categories than those registered, the actual quantity placed on the market is entered for the correct category. It is possible to add a remark in the column ‘Remarks’. If the auditor is not able to control quantities actually placed on the market in the company’s administration system the field ’Cannot control’ is marked and a remark may be added.

Note! Instead of physically weighing the product it may be controlled if the weight as stated in a data or product sheet corresponds to the number of kilograms appearing in the company’s administration system.

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PICTURE 9: AUDITOR ’ S ATTESTATION STEP 3 OF 15: RE -EXPORTED QUANTITIES

As from the reporting period starting on 1 January 2015 it is possible for the producer to report quantities of equipment placed on the market that have been re-exported by a subsequent level in the distribution chain in Denmark. (First time for the calendar year 2014). The producer is in charge of this reporting. It is a precondition for the acceptance of this quantity that the producer uploads documentation in the form of a declaration from the subsequent level of the distribution chain stating how much of the producer’s equipment has been re-exported in the calendar year. The auditor must control whether and to which extent this documentation is available. If the documentation has been uploaded correctly it can be seen under the icon ‘Re-export declaration’ (see p.14) The re-exported quantity is deducted from the sold quantity in DPA-System’s subsequent data processing. The net figure, which appears in this way, is now used for allocation, financial guarantee, and fees as well as calculation of national results.

Re-exported quantities are only possible as from the calendar year 2014. This provision follows from a legislative amendment.

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PICTURE 10: AUDITOR ’ S ATTESTATION STEP 4 OF 15: ARE PRODUCTS SUBJECT TO PRODUCER RESPONSIBILITY ?

Here the auditor controls whether the company has a written procedure ensuring an assessment whether the company’s products are subject to producer responsibility. The purpose is to ensure that the producer works systematically with registration of whether or not the different products are covered. Correctly registered means that products subject to producer responsibility are listed as ”covered” in the company’s administrative systems. Products not subject to producer responsibility should be listed as not covered in the company’s administrative systems to be correctly registered. Thus, it should appear explicitly whether or not a product is covered. The auditor answers the question on a written procedure by marking the field ’Yes’, ’No’ or ’Cannot control’. It is possible to add a remark.

On the DPA-System website in the section WEEE-”products” a guideline can be found to assess whether or not a company’s products are covered by producer responsibility.

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PICTURE 11: AUDITOR ’ S ATTESTATION STEP 5 OF 15: CONTROL OF PRODUCTS SUBJECT TO PRODUCER RESPONSIBILITY

Here the auditor will control in a random check whether a selected number of the company’s products/code numbers are correctly registered in the company’s administrative systems. The selected products must make up 1 % of the total number of products with a minimum, however, of 10 and a maximum of 20. Product names or code numbers are entered in the left column and marked as either correctly or incorrectly registered in the company’s administrative system. Any remarks can be entered in the same column. If you wish more fields for products/code numbers, select the button ‘Lines’. In case of deviations it is assessed whether these deviations affect the quantity in kilograms placed on the market (deviation*number of units sold) as registered with DPA-System. If there is a deviation the auditor states (in step 2) what he believes should be the correct quantity further to the identified deviation.

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PICTURE 12: AUDITOR ’ S ATTESTATION STEP 6 OF 15: ARE PRODUCTS CATEGORISED CORRECTLY ?

Here the auditor controls whether the company has drawn up written routines ensuring a correct categorisation of the company’s electrical products in the ten product categories that appear from the Order. The division into categories is used to allow for a standardised comparison across years and countries regarding sale and collection of quantities of equipment of different categories. In addition, there are specific statutory objectives for the different categories in relation to requirements for collection and resource recovery. Thus, it is important due to responsibilities, costs, and revenues to have a correct categorisation. The auditor notes the result of the control in the form of ’Yes’, ’No’ or ’Cannot control’. It is possible to add a remark.

The ten categories are defined in Annex 1 to the WEEE Order. Annex 2 to the WEEE Order contains a non-exhaustive list of examples - they can be found on DPA-System’s website in the section WEEE ”Products”.

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PICTURE 13: AUDITOR ’ S ATTESTATION STEP 7 OF 15: CONTROL OF PRODUCT CATEGORISATION

By random checks the auditor must control whether the company’s products have been assigned to the correct category. The random checks must cover 1 %, however at least 5 and no more than 20 of the total number of registered products. Product names or code numbers are entered in the left column and marked as either correctly or incorrectly registered in the company’s administrative system. Any remarks can be entered in the same column. If you wish more fields for products/code numbers, select the button ‘Lines’. In case of deviations it is assessed whether these deviations affect the quantity in kilograms placed on the market (deviation*number of units sold) as registered with DPA-System. If the deviation is significant, the auditor states (in step 2) what he believes should be the correct quantity further to the identified deviation.

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PICTURE 14: AUDITOR ’ S ATTESTATION STEP 8 OF 15: ARE PRODUCTS ASSIGNED TO THE CORRECT END - USER?

Here the auditor controls whether the company has a written procedure ensuring that products subject to producer responsibility are assigned to the relevant end-user categories: private households and professional users. The purpose of stating the end-user is that in this way it is seen whether equipment should be handled in the municipal collection of WEEE or whether the collection should be handled in the producer’s/user’s own systems. There may be major differences in costs/revenues relating to the producer responsibility depending on the end-user segment of the equipment. The auditor notes the result of the control in the form of ’Yes’, ’No’ or ’Cannot control’. It is possible to add a remark.

In the registration, WEEE equipment must be assigned to private end-user or professional end-user based on the intended use of the product in either private households or in businesses. On the DPASystem website under WEEE - ‘products’ you can find a detailed definition of private/professional enduser.

NOTE! Equipment for professional use was not subject to the requirement for auditor’s attestation until the reporting period starting on 1 January 2015.

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PICTURE 15: AUDITOR ’ S ATTESTATION STEP 9 OF 15: CONTROL OF PRODUCT ASSIGNMENT TO END - USER

By random checks the auditor must control whether the company’s products have been assigned to the correct end-user segment - households or businesses. The random checks must cover 1 %, however at least 5 and no more than 20 of the total number of registered products. Product names or code numbers are entered in the left column and marked as either correctly or incorrectly registered in the company’s administrative system. Any remarks can be entered in the same column. If you wish more fields for products/code numbers, select the button ‘Lines’. In case of deviations it is assessed whether these deviations affect the quantity in kilograms placed on the market (deviation*number of units sold) as registered with DPA-System. If the deviation is significant, the auditor states (in step 2) what he believes should be the correct quantity further to the identified deviation.

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PICTURE 16: AUDITOR ’ S ATTESTATION STEP 10 OF 15: U NIT WEIGHTS

Here the auditor controls whether the company has drawn up written routines to ensure registration of the products’ correct unit weights in kilograms in the calculation of quantities placed on the market. The purpose of using the exact weight of the products in kilograms, and not in units or DKK, is that the legislation behind the producer responsibility aims to increase the recovery of resources in the form of copper, gold, plastics, etc. contained in the equipment. The statement of the weight is thus a unit of measurement of input and output of material resources on the Danish market. The auditor notes the result of the control in the form of ’Yes’, ’No’ or ’Cannot control’. It is possible to add a remark.

The unit weight of a product is defined as the product’s weight in the form it is sold to the user, including cables, chargers etc., but excluding batteries, packaging, instructions for use and similar. The summed-up weight per category for the calendar year is always stated in whole kilograms. It is not allowed to use conversion factors.

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PICTURE 17: AUDITOR ’ S ATTESTATION STEP 11 OF 15: CONTROL OF UNIT WEIGHTS

By random checks the auditor controls whether the unit weight used for the calculation of quantities placed on the market corresponds to the actual unit weight resulting from a control weighing. The selected products must make up 1 % of the total number of products with a minimum, however, of 10 and a maximum of 20. In the control of voluminous and/or heavy products or products in a remote stock, the auditor must control that the unit weight used in the administration system is based on reliable, written sources, such as product sheets. The same applies to the control of small/light products. In the column to the left the product/code number is entered. In the following column is noted weight in kilograms used, i.e. the weight of the product with 3 decimals (e.g. 1.234), as it is used in the calculation of quantities placed on the market. In the column Actual weight in kilograms the actual unit weight of the product is noted (3 decimals) as it results from the control weighing. If you wish more fields for products/code numbers, select the button ‘Lines’. In case of deviations it is assessed whether these deviations affect the quantity in kilograms placed on the market (deviation*number of units sold) as registered with DPA-System. If there is a deviation the auditor states (in step 2) what he believes should be the correct quantity further to the identified deviation.

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PICTURE 18: AUDITOR ’ S ATTESTATION STEP 12 OF 15: PREVIOUS YEAR ’ S REPORTING OF QUANTITIES PLACED ON THE MARKET

The auditor controls whether deviations were found in the previous year’s auditor’s attestation, and if so, whether the company has made these changes after the completion of the last audit. Changes of quantities placed on the market can be seen here. (See also descriptions on the following pages.) The purpose is to control to which extent any inaccuracies identified last year have been corrected. This applies, for instance, to incorrect unit weights, categories, and the impact of these inaccuracies on the reporting of quantities placed on the market in step 2 of the attestation. Deviations may mean differences between reported quantities and actual quantities placed on the market (identified in first agreed-upon procedure), but it may also mean that the company in its own administrative systems has not registered products subject to producer responsibility correctly (identified in agreed-upon procedures 2b, 3b, 4b, or 5b).

NOTE! Screen images for steps 12 and 13 are only shown in the system if deviations were found last year that led to corrections.Business equipment is only subject to auditing as from the calendar year 2014.

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PICTURE 19: AUDITOR ’ S ATTESTATION STEP 13 OF 15: PREVIOUS YEAR ’ S REPORTING OF RE -EXPORTED QUANTITIES

The auditor controls whether deviations were found in the previous year’s auditor’s attestation, and if so, whether the company has made these changes after the completion of the last audit. Changes in reexported quantities can be seen here (see also description under Step 12). The company’s auditor’s attestation from the previous reporting year must thereby be at the disposal of the auditor. Previous years’ auditor’s attestations (from 2011 onwards) can be found on the auditor’s ’My space’ after login. On the auditor’s ’My space’ it is also possible to see the company’s annual reports with, among other data, quantities placed on the market from previous years and declarations regarding re-export (only possible from 2015). According to the law any deviations in the company’s previously reported data must as far as possible be changed in the reporting period 1/1-31/3. If this is not possible changes must be made in the subsequent year’s reporting period. If corrections have been made in data reported the previous year, the auditor must check whether the quantities placed on the market reported by the company (or its collective scheme) correspond to the actual quantities stated by the company in its administration system for the same period.

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Marking in ’Yes’ means that the company has made the corrections in accordance with the issues that were confirmed in the previous year’s attestation. If the company has corrected the reported quantity placed on the market the auditor has checked that the correction complies with actual quantities listed in the company’s administration system for the same period. Marking in ’No’ means that the company has not made the corrections in accordance with the issues that were confirmed in the previous year’s attestation. If the company has corrected the reported quantity placed on the market the auditor has checked that the correction does not comply with actual quantities listed in the company’s administration system for the same period. Marking in ’Cannot control’ is done if:  The auditor was not able to carry out the agreed-upon procedure. In the remarks field are noted observations such as why the control could not be carried out.

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2.4 Completion of audit process P ICTURE 20: A UDITOR ’ S ATTESTATION STEP 14 OF 15: COMPLETE OR U NANSWERED QUESTIONS

On the page ’Errors or unanswered questions’ those questions are found that have not been answered or whose answer is not complete. By clicking the ‘back’ button the auditor is taken to the first step that has no or incomplete answers. By clicking the button ‘Save and next’ the preliminary total attestation can be seen and printed as a draft. It is not possible to attest an incomplete attestation.

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PICTURE 21: AUDITOR ’ S ATTESTATION STEP 15 OF 15 DRAFT OR FINAL ATTESTATION

At the bottom of the page the auditor can choose between the buttons ’Complete’, ’Print draft’, and ’Approve for signature’ or ‘Approve with NemId’.  The button ’Complete’ takes the auditor back to ’My space’. Select ’Complete’ if the auditor wishes to postpone completion/attestation. Work so far is saved until the next time the auditor opens the attestation process.  The button ’Print draft’ generates a pdf file with preliminary data. Any outstanding or incomplete answers of the questions in the process will appear from the draft. The auditor can still with ’Print draft’ retrieve the attestation with his login.  The button ’Approve for signature’ gives the option to save or print a pdf document with the final attestation. After approval for signature the auditor’s access to the system ceases.  The button ‘Approve with NemId’ gives the option to digitally sign the document with the company’s NemId. After signing the auditor’s access to the system ceases.

NOTE! The auditor’s access to the system ceases as soon as Approve for signature or Approve with NemId has been selected. If you are unsure whether the auditor’s attestation is complete, select ‘Print draft’; a draft is then generated for saving or printing.

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2.5 How and to whom the attestation is submitted The attestation contains date of signature, name and CVR of the auditor as well as lines for manual signature. If the auditor signs with NemId the attestation is not submitted physically, but is already saved with DPA-System in connection with the NemId sign-off. If not, the signed attestation is sent by mail or as a scanned document by e-mail to DPA-System within the stipulated deadline. The completed attestation can be found on the producer’s “My space”.

2.6 Discontinuation of the auditor’s login The auditor’s login is discontinued,  If the auditor exceeds the delay of seven days to accept the audit job.  When the auditor clicks the button ’Approve for signature’.  If the company deletes the electronic relation between the two parties.  At the end of the year (regardless of previous actions). If the auditor’s login is incorrectly discontinued, the auditor will have to be re-invited by the producer.

DPA-System, March 2015

DPA-System Vesterbrogade 6D, DK-1780 Copenhagen V Tel: +45 3377 9191 e-mail: [email protected] web: www.dpa-system.dk

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