Auditor’s attestation or management’s statement

All producers/importers placing electrical equipment on the market in Denmark must have the reported quantities placed on the market validated through an auditors’ attestation OR accompanied by a management’s statement. The requirement for auditor’s attestation or management’s statement applies to both individual compliers and to producers members of a collective scheme. Also, equipment for both households and for professional use is subject to this requirement.

Auditor’s attestation or management’s statement must be submitted directly to DPA-System through an electronic module on the DPA-System website.

Auditor’s attestations

Auditor's attestation must be carried out through an auditor’s log-in on the DPA-System website. The auditors’ attestation is made on the basis of the standard ISRS 4400. Deadline for auditors’ attestation is 31 May unless the company operates with an accounting year other than the calendar year.

Management’s statement

If the company is not covered by the Financial Statements Act or if it has an annual turnover of the equipment in question not exceeding DKK 1 million (excl. VAT) it is exempt from the duty of submission of an auditors’ attestation. Instead a management’s statement is submitted. In this statement, the management must confirm the turnover and the accuracy of the reported quantities placed on the market. Management’s statement is filled in through the producer’s log-in to DPA-System. The deadline for submitting the management’s statement to DPA-System is 31 May.

Management’s statement concerning postponed auditor’s attestation

Companies operating with an accounting year other than the calendar year can submit a signed Management’s statement no later than 31 May. The statement must confirm the accuracy of reported quantities and state the exact date of submission of the postponed Auditor’s Attestation to DPA-System. Management’s statement concerning postponed auditor’s attestation is filled in through the producer’s log-in to DPA-System.

Last edited: 14/08/2015

Further information:




Guidance for electronic auditor's attestation


Criteria for exemption from requirement for auditors’ attestation

Duty of attestation of reported marketed electronic equipment appears for equipment with end-users in both businesses and private households.

Only when the marketed quantities are reported to the producer register, this icon will appear on the producer's My space

Log in to choose attestation


 

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