A strong and well-resourced audit regime is essential in order to protect the credibility of the Scheme and the interests of Participants. This means that, in any one year, a significant subset of Participants are likely to be audited.
An audit involves an assessment of adherence with the commitments and reporting requirements of the Tyre Product Stewardship Scheme Guidelines document.
Commitments and reporting requirements vary from one Participant category to the next, these commitments and reporting requirements are laid out for each Participant category here.
TSA will audit participants regularly or at specific dates during day time business hours. TSA will conduct desk reviews of accredited Participants, audits at the Participant’s location or both where it deems this necessary.
During a desk review or audit, TSA may request access to key personnel and supporting documents that it deems necessary to substantiate the information provided by the Participant. The participant must facilitate the review/audit requirements in an effective and efficient manner.
Failure to meet any of the review/audit requirements by the participants may result in action that may include revocation of Participant status.
The participant is required to make reasonable arrangements to accommodate the audit team during audits.
TSA will treat all information and documents obtained during the review/audit as confidential. Disclosure of sensitive audit findings and observations will be restricted to audit personnel and TSA senior management and will not be shared with other participants.
A Participant who fails to cooperate with an audit will be asked to explain why their Participant status should not be revoked. An explanation which is either insufficient or inappropriate will result in action that may include revocation of Participant status.
An important principle is that Participants will be provided with warnings and opportunities to rectify non-compliance.
TSA, acting reasonably, may revoke Participant status, giving 30 calendar days notice, where a Participant has materially breached the requirements of this document.
An audit handbook is being developed to provide more detail on how assessment of compliance with commitments made as part of the scheme will be applied consistently to all participants.