Auditor’s attestation or management’s statement

For producers or importers putting equipment for private end users on the market it is mandatory to submit an auditor’s attestation or a management's statement together with the report. Auditor’s attestation or management’s statement for equipment for private users must be submitted annually. The requirement for auditor’s attestation or management’s statement applies to both individual compliers and to producers and importers members of a collective scheme.

From 2012 auditor's attestation must be carried out electronically on the DPA-System website. The original standard established by The Danish Environmental Protection Agency and the Institute of State Authorized Public Accountants in Denmark (FSR) is incoorperated in the electronic attestation. Deadline for Auditor's attestation to DPA-System is 31 May unless the the producer/importer operates with an accounting year other than the calender year.

Auditor’s attestation or management’s statement must be submitted directly to DPA-System.

Management's Statement concerning exemption

Producers and importers that have an annual turnover of equipment subject to registration in Denmark not exceeding DKK 1 million excl. VAT are exempt from the duty of submission of an Auditor’s Attestation to DPA-System. The Statement must be filled out electronically after login. A Management’s Statement signed by the responsible manager must be submitted to DPA-System by 31 May the latest.

Management's Statement concerning postponement of Auditor's attestation

Producers and importers operating with an accounting year other than the calendar year can submit a signed Management’s Statement confirming the accuracy of reported quantities and stating the exact date of submission of the final Auditor’s Attestation to DPA-System. Management's Statement concerning postponement of Auditor's attestation must also be filled out electronically after login and submitted to DPA-System by 31 May the latest.