ISCC Audit Procedures
- The ISCC audit procedures are compulsory for auditors.
- ISCC checklists can be found in the client section.
The ISCC audit procedures are based on the requirements laid down in the ISCC System Documents. The auditor must complete the audit procedures to prove evidence of compliance of a System User with the requirements. System Users can use the audit procedures to conduct their internal audits and assessments, for internal trainings or to prepare for an audit. The application of the audit procedures for such purposes is voluntary but recommended.
ISCC EU and PLUS (Combined)
- Audit Procedure “Chain of Custody”
English (pdf, V5.4, 20 February 2025)
The audit procedure „Chain of Custody“ has to be applied for audits of First Gathering Points, Central Offices, Collecting Points, Processing Units (For RFNBOs Processing Units please refer to the Audit Procedures RFNBOs – Renewable Fuels of Non-Biological Origin), Logistic Centres, individually certified storage facilities (Warehouses), and Traders, as well as for sample audits of external storage facilities and dependent collecting points. For sample audits, one procedure has to be completed for each audit.
All procedures contain chapters on Basic Data, Management System, Traceability, Mass Balance and GHG Emissions. Sub-chapters contain further requirements that may be only relevant for specific types of operations.
It is strongly recommended to carefully read the guidelines provided in each audit procedure and to ensure that for all relevant scopes of certificates all applicable requirements are checked.
- Audit Procedure “Point of Origin (waste and residues)”
English (pdf, V5.4, 20 February 2025)
The audit procedure „Point of Origin (waste and residues)“ has to be applied for individual certifications of points of origin and for sample audits of points of origins in the framework of the certification of a Collecting Point.
- Audit Procedure “Farm/Plantation”
English (pdf, V5.5, 20 February 2025)
The audit procedure „Farm/Plantation“ has to be applied for individual certifications of farms or plantations and sample audits of farms/plantations in the framework of the certification of a First Gathering Point or Central Office.
- Audit Checklist for ISCC EU “Low ILUC risk feedstock”
English (pdf, V1.0, August 2024)
The audit checklist for “low ILUC risk feedstock” is to be applied for certification audits of Farms/ Plantations and First Gathering Points (FGP) for the certification of low ILUC risk feedstock. The checklist also has to be applied for sample audits of Farms and Plantations in the framework of certification audits of First Gathering Points and Central Offices under ISCC EU
- Audit Checklist for ISCC PLUS “Low ILUC risk feedstock”
English (pdf, V1.0, August 2024)
The audit checklist for “low ILUC risk feedstock” is to be applied for certification audits of Farms/ Plantations and First Gathering Points (FGP) for the certification of low ILUC risk feedstock. The checklist also has to be applied for sample audits of Farms and Plantations in the framework of certification audits of First Gathering Points and Central Offices under ISCC PLUS.
- Audit Procedure “Forest Sourcing Area, ISCC Principles 1-6”
English (pdf, V1.0, January 2025)
The ISCC EU Forest Biomass certification approach has been fully recognised by the European Commission.
- Management Plan for “Low ILUC risk feedstock”
English (pdf, V1.0, August 2024)
The management plan is to be applied for low ILUC risk certification audits by economic operators aiming for low ILUC risk certification and it can be used to fulfill the requirement. A completed low ILUC risk management plan must be available for the audit.
- Audit Procedure “RFNBOs” – Renewable Fuels of Non-Biological Origin
English (pdf, V1.0, January 2025)
ISCC EU Renewable Fuels of Non-Biological Origin (RFNBOs) and Recycled Carbon Fuels (RCFs) certification approach has been fully recognised by the European Commission.
- Audit Procedures Proof of Compliance
English (V1.0, 17 December 2024)
ISCC EU (Independent Smallholders)
ISCC CORSIA (PLUS)
- Audit Procedure “Farm/Plantation”
English (V2.0, April 2024)
The audit procedure „Farm/Plantation“ has to be applied for individual certifications of farms or plantations and sample audits of farms/plantations in the framework of the certification of a First Gathering Point or Central Office.
- Audit Procedure “Point of Origin (waste, residues and by-products)”
English (V2.0, April 2024)
The audit procedure „Point of Origin (waste, residues and by-products)“ has to be applied for individual certifications of points of origin and for sample audits of points of origins in the framework of the certification of a Collecting Point.
- Audit Procedure “Chain of Custody”
English (V2.1, May 2024)
The audit procedure „Chain of Custody“ has to be applied for audits of First Gathering Points, Central Offices, Collecting Points, Processing Units, Logistic Centres, individually certified storage facilities (Warehouses), and Traders, as well as for sample audits of external storage facilities and dependent collecting points. For sample audits, one procedure has to be completed for each audit.
All procedures contain chapters on Basic Data, Management System, Traceability, Mass Balance and life cycle emissions. Sub-chapters contain further requirements that may be only relevant for specific types of operations.
It is strongly recommended to carefully read the guidelines provided in each audit procedure and to ensure that for all relevant scopes of certificates all applicable requirements are checked.
- Audit Procedure “Low LUC”
English (V1.0, April 2024)
The audit procedure “Low LUC Risk Certification” has to be applied for Farm/Plantation and First Gathering Point seeking ISCC CORSIA (PLUS) Low LUC Risk Certification.
ISCC Japan FIT
- ISCC Japan FIT Audit Procedure for Chain of Custody (v2.0, 14 August 2024)
English (Pdf)
- ISCC Japan FIT Audit Procedure for Principles and Criteria (v2.0, 14 August 2024)
English (Pdf)
ISCC Summary Audit Report
Introduction
The template of a summary audit report was developed in a multi-stakeholder process. At the General Assembly of the ISCC Association (ISCC e.V.) in 2016 the members agreed to set up a “Working Group Transparency”. The objective of this working group was to elaborate a template for a summary audit report to serve a better transparency of ISCC whilst ensuring the need to protect sensitive company internal information.
20 members of ISCC e.V. representing all stakeholder groups participated in the working group and provided their valuable and insightful input to compile a proposal of the summary audit report. The proposal was shared with the ISCC e.V. Board as well as with all other ISCC e.V. members before it was finally presented at the ISCC e.V. General Assembly 2017.
The content has been adapted since to reflect the changes in the ISCC requirements and the continuous development of the ISCC Audit Procedure System (APS).
Content and Application
The summary audit report provides an overview on relevant aspects and results of the audit of a certified ISCC system user. The report does not contain confidential or business sensitive information or data. As laid out in the applicable ISCC system documents, the summary audit reports of ISCC System Users are published in the certificate database on the ISCC website.
The following topics are covered in the report:
- Information on the certification body and the audit team
- Information on the system user and audit process; including risk assessment and a summary of activities and audit results
The certification body compiles the summary audit report based on the ISCC audit procedures and sends the report to ISCC together with other relevant certification documents. After reviewing the documents, ISCC will publish the certificate and the summary audit report on the ISCC website as pdf file.
With the application of the APS (Audit Procedure System) Tool, the Certification Body can generate the summary audit report automatically in the tool for the ISCC schemes covered by APS (no extra paper work required).
Further Information
- Word Versions of the ISCC Audit Procedure Documents can be found in the ISCC client section and are intended to be used by auditors of cooperating Certification Bodies exclusively.
- ISCC List of Materials, ISCC Sustainability and Self Declarations and much more can also be found in the client section.