CCA Emissions Measurement & Verification 2 — Questions and Answers
Question 1: Which ISO standard specifies requirements for verifying and validating greenhouse gas statements?
- ISO 14064-1
- ISO 14064-3 (Correct answer)
- ISO 14065
- ISO 14001
Correct answer: ISO 14064-3
ISO 14064-3 gives the specification and guidance for verification and validation of GHG statements.
Question 2: Under a reasonable assurance engagement, how is the verifier's opinion typically worded?
- Negatively, stating nothing has come to their attention suggesting material misstatement
- Positively, stating the GHG statement is fairly presented in all material respects (Correct answer)
- As a list of recommendations without any conclusion
- As a disclaimer stating no opinion can be formed
Correct answer: Positively, stating the GHG statement is fairly presented in all material respects
Reasonable assurance produces a positive-form opinion, while limited assurance uses negative-form wording.
Question 3: A facility burns fuel containing 0.80 metric tons of carbon per ton of fuel and assumes full oxidation; how much CO2 is emitted per ton of fuel?
- 0.80 t CO2
- 2.18 t CO2
- 2.93 t CO2 (Correct answer)
- 3.67 t CO2
Correct answer: 2.93 t CO2
Multiplying carbon by the molecular weight ratio 44/12 gives 0.80 × 3.667 ≈ 2.93 t CO2.
Question 4: Under EPA's GHG Reporting Program (40 CFR Part 98), what is the general annual reporting threshold for most source categories?
- 10,000 metric tons CO2e
- 25,000 metric tons CO2e (Correct answer)
- 50,000 metric tons CO2e
- 100,000 metric tons CO2e
Correct answer: 25,000 metric tons CO2e
Most facilities must report under Part 98 if they emit 25,000 metric tons CO2e or more per year.
Question 5: In 40 CFR Part 98 Subpart C, which calculation tier relies on continuous emissions monitoring systems (CEMS)?
- Tier 1
- Tier 2
- Tier 3
- Tier 4 (Correct answer)
Correct answer: Tier 4
Tier 4 requires CO2 CEMS, while Tiers 1-3 use fuel-based calculations.
Question 6: What is the primary difference between validation and verification in GHG assurance?
- Validation applies only to Scope 3, verification to Scopes 1 and 2
- Validation assesses forward-looking claims or project plans, while verification assesses historical data (Correct answer)
- Validation is performed internally, verification only by government agencies
- There is no difference; the terms are interchangeable
Correct answer: Validation assesses forward-looking claims or project plans, while verification assesses historical data
Validation evaluates the reasonableness of assumptions for future outcomes, whereas verification evaluates reported historical claims.
Question 7: A verifier sets a 5% materiality threshold on a 200,000 t CO2e inventory and finds aggregate misstatements of 7,500 t CO2e; what conclusion follows?
- The misstatement is material because it exceeds 10,000 t
- The misstatement is immaterial because it is below 10,000 t (Correct answer)
- Materiality cannot be assessed without Scope 3 data
- The inventory must be rejected regardless of size
Correct answer: The misstatement is immaterial because it is below 10,000 t
5% of 200,000 is 10,000 t, so 7,500 t of aggregate misstatement falls below the threshold.
