PCS VVB 012 Procedure for Approval of VVBs_v1.0

Document Control

Document identification

Document code: PCS-VVB-012
Title: Procedure for Accreditation & Approval of Validation & Verification Bodies (VVBs)
Scope: Defines requirements and procedures for accreditation, provisional approval, oversight, suspension/termination, and renewal of VVBs operating under PCS.
Outcome: Ensures VVB competence, independence, and consistent assurance quality across PCS validations and verifications.

Version history and change log

Table DC-1. Revision history

Version

Date

Status

Summary of changes

Prepared by

Approved by

v1.0

TBD

Draft

Initial release for public consultation

PCS

TBD

Superseded versions

No superseded versions for v1.0.

Governance note on versioning and archiving

Only the latest approved version of this Procedure shall be used. Superseded versions shall be archived and retained for traceability and audit purposes. Updates shall be issued through formal revision control with a clear change log, and stakeholders shall be directed to the current version published by PCS.

Chapter 1 - Introduction

1.1 Purpose of This Procedure

This document establishes the official procedure governing the accreditation, approval, and oversight of Validation and Verification Bodies operating under the Planetary Carbon Standard (PCS). Its purpose is to ensure that all entities performing validation or verification are technically competent, professionally independent, ethically governed, and capable of applying PCS methodologies with precision and consistency.

The procedure defines the processes through which VVBs apply for accreditation, the criteria used to evaluate their suitability, the manner in which decisions are made and recorded, and the oversight mechanisms that safeguard the integrity of project assessments. The ultimate purpose of this procedure is to uphold environmental integrity, ensure transparency, and maintain the global credibility of certified emission reductions and removals issued under PCS.

1.2 Role of VVBs Within the PCS System

Validation and Verification Bodies are essential to the functioning of PCS. Their assessments form the basis for determining whether climate mitigation projects meet the requirements of the standard, whether emission reductions or removals are quantified correctly, and whether safeguards and monitoring systems are operating effectively. VVBs provide independent assurance that project activities adhere to approved methodologies and that results submitted to PCS are free from material error, misrepresentation, or non-compliance.

The independence and professionalism of VVBs are foundational to market trust. This procedure therefore establishes stringent requirements for impartiality, competence, and ethical conduct. Only VVBs that fully satisfy these conditions may perform validation or verification under PCS.

1.3 Legal and Institutional Authority

The accreditation system is administered by the PCS Secretariat under the delegated authority of the PCS Regulatory Council. All accreditation decisions, renewals, suspensions, and terminations must be approved by the Regulatory Council. The Secretariat is responsible for reviewing applications, conducting evaluations, managing oversight, maintaining accreditation records, and publishing accreditation status on the PCS Registry.

The authority to accredit VVBs under PCS derives from the PCS Framework v2.0 (2025 Edition) and applies to all project types, methodologies, and program tracks. All VVBs operating under PCS must comply with this procedure as a condition of accreditation.

1.4 Interaction With Methodologies and Safeguards

VVBs must evaluate project design and performance in accordance with applicable PCS methodologies, methodological tools, environmental and social safeguards, and sustainable development impact requirements. The accreditation procedure therefore ensures that VVBs possess the specialized knowledge and technical capabilities necessary to interpret and apply these requirements correctly. This includes understanding baseline approaches, monitoring procedures, uncertainty analysis, data integrity practices, safeguard indicators, and SDG contribution claims.

Accreditation scopes correspond to PCS methodologies and project categories to ensure that VVBs are approved only for areas where they have demonstrable technical expertise.

1.5 Principles Underpinning Accreditation

This procedure is built upon internationally recognized principles governing third-party assurance, including impartiality, transparency, independence, due professional care, technical competency, accountability, and confidentiality. These principles ensure that assessments performed by VVBs yield consistent and reliable outcomes that maintain the integrity of the standard.

Accreditation decisions must be evidence-based and follow transparent criteria. Oversight mechanisms must ensure continuous compliance, and all relevant information must be retained in auditable form.

1.6 Applicability and Mandatory Use

This procedure applies to all entities seeking authorization to perform validation or verification for any PCS project. No organization may conduct validation or verification activities under PCS without formal accreditation or provisional approval. All validation and verification reports submitted to PCS must be prepared by an accredited VVB in good standing.

Any VVB operating without proper accreditation or after suspension or termination will invalidate the corresponding validation or verification results.

1.7 Transparency and Public Disclosure

PCS maintains a strong commitment to transparency. The accreditation status of all VVBs, including scopes, validity periods, suspensions, and terminations, is published on the PCS Registry for public reference. All accreditation-related decisions are documented and archived in the PCS Authorization Archive, including blockchain verification hashes where applicable.

While certain aspects of VVB internal operations may be confidential, accreditation decisions themselves are public to uphold confidence and accountability.

1.8 Relationship With Other Accreditation Systems

PCS recognizes that many organizations operate as VVBs under multiple carbon standards. This procedure allows for recognition of existing accreditations where appropriate but does not grant automatic approval. PCS conducts its own evaluation to ensure alignment with PCS requirements, methodologies, and governance principles. VVBs must demonstrate compliance with PCS-specific expectations irrespective of accreditations held under other standards.

1.9 Continuous Improvement

PCS maintains an ongoing commitment to strengthening the integrity of its accreditation system. This procedure may be revised periodically to incorporate lessons learned, respond to evolving best practices, align with international frameworks such as Article 6 of the Paris Agreement, and integrate developments in digital MRV and blockchain assurance. Any revisions undergo formal review and approval by the PCS Regulatory Council.

Chapter 2 - Accreditation Requirements

2.1 Overview of Accreditation Requirements

Accreditation under the Planetary Carbon Standard requires that a Validation and Verification Body demonstrate technical competence, professional independence, organizational integrity, and the capability to perform validation and verification activities in accordance with PCS rules, methodologies, and safeguards.

The requirements defined in this chapter establish the baseline criteria against which all VVB applicants are evaluated. These requirements apply equally to new applicants, provisionally approved entities seeking full accreditation, and accredited VVBs requesting an extension of scope.

2.2 Legal Status and Organizational Structure

A VVB applicant must be a legally registered entity capable of entering into binding agreements and assuming professional liability. The applicant must provide documentation confirming its registration, ownership, governing structure, and the identities of individuals responsible for oversight, quality assurance, and decision-making.

The organizational structure must support independence, transparency, and impartiality. The structure must prevent undue influence from project developers, investors, or any entities with a financial interest in PCS projects.

2.3 Independence and Impartiality

Impartiality is a fundamental requirement for accreditation under PCS. The VVB must demonstrate that its operations are free from conflicts of interest and that its internal policies safeguard independence at all stages of validation and verification. Independence must exist not only at the organizational level but also within the personnel assigned to perform assessments.

The applicant must identify and mitigate any relationships, financial ties, or prior engagements that may compromise impartiality. Decision-making must be separated from commercial negotiations, and staff involved in validation or verification must not have participated in the development or financing of projects they assess.

The VVB must maintain a formal impartiality policy and an independent committee or mechanism tasked with monitoring and addressing potential conflicts.

2.4 Technical Competence and Expertise

The VVB must demonstrate technical competence in all sectors, project types, and methodologies for which accreditation is requested. Competence must be supported by verifiable evidence of prior experience, professional qualifications, training, and demonstrated proficiency in greenhouse gas accounting, baseline analysis, uncertainty treatment, monitoring procedures, safeguards assessments, and data validation.

Personnel assigned to PCS projects must possess qualifications appropriate to the sector and methodology, including advanced knowledge relevant to forestry, renewable energy, energy efficiency, waste management, carbon removal technologies, agriculture, or nature-based solutions as applicable.

The VVB must maintain a roster of qualified experts, including lead validators, lead verifiers, technical reviewers, safeguard specialists, and domain experts, ensuring coverage across all applied scopes.

2.5 Internal Quality Management System

A VVB must operate a comprehensive quality management system that ensures consistency, reliability, and professional rigor in all validation and verification services. This system must include documented procedures for report preparation, internal review, approval, recordkeeping, corrective and preventive actions, staff training, supervision, and peer review. The quality system must ensure that validation and verification reports undergo independent internal technical review prior to finalization.

The system must also include procedures for managing confidential information, addressing complaints, and maintaining the integrity of evidence and project data. The quality management system must be documented and must demonstrate stability and maturity through a track record of application.

2.6 Personnel Qualifications and Competency Management

The VVB must maintain documented competency requirements for each role involved in validation and verification activities. Records must be maintained for each staff member, including academic qualifications, professional certifications, sector experience, methodological training, safeguards training, and performance evaluations.

Training programs must be in place to ensure that personnel remain current with PCS methodologies, safeguard updates, digital MRV advancements, and changes in international greenhouse gas accounting practices.

The VVB must demonstrate that teams assigned to each project include individuals with appropriate technical depth, including monitoring specialists, baseline experts, statistical analysts, and safeguard reviewers.

2.7 Resources, Systems, and Operational Capacity

The VVB must possess adequate human, technical, and administrative resources to perform validation and verification assignments effectively. This includes data management systems, analytical tools, secure storage for confidential documents, remote assessment capabilities, and mechanisms for conducting site visits when required. Operational capacity must be sufficient to manage concurrent engagements without compromising independence, quality, or timeliness.

The VVB must demonstrate that it can respond to Secretariat requests, meet reporting deadlines, and maintain clear communication with project developers and other stakeholders.

2.8 Scope of Accreditation Requested

VVBs must clearly identify the scopes for which accreditation is requested. Each scope corresponds to a defined category of methodologies, project types, or sectoral areas under PCS. Accreditation is not granted globally; it is awarded only for scopes in which the VVB demonstrates full competence. If a VVB seeks an extension of scope after initial accreditation, a separate assessment is required.

2.9 Ethical Conduct and Professional Responsibility

Accredited VVBs must adhere to the highest standards of ethical conduct. They must maintain integrity, honesty, and fairness in all dealings, both internally and externally.

The VVB must maintain written ethical policies addressing professional responsibility, confidentiality, staff conduct, and procedures for reporting unethical behavior.

Personnel involved in validation and verification must not accept gifts, incentives, or compensation that could influence their decisions or impair independent judgment.

2.10 Liability and Insurance Requirements

The VVB must maintain adequate professional liability insurance to cover potential claims arising from validation or verification activities. The coverage must align with the scale and complexity of projects assessed under PCS. Insurance documentation must be provided as part of the accreditation process, and coverage must be maintained throughout the accreditation period.

2.11 Confidentiality and Data Protection

VVBs must implement secure systems for managing sensitive information related to PCS projects. Data protection measures must comply with applicable laws and must ensure that confidential information is not accessed by unauthorized individuals or used for purposes unrelated to validation and verification. Confidentiality obligations extend to all internal and external personnel, including subcontractors and consultants.

2.12 Compliance With PCS Governance Frameworks

All VVBs must comply with PCS Framework v2.0, PCS Operational Process Manual, methodology requirements, safeguard policies, SDG Impact frameworks, and registry protocols. Accreditation may not be granted if the VVB does not demonstrate clear understanding and acceptance of these requirements.

2.13 Continuing Obligations

Accreditation is not static. VVBs must maintain ongoing compliance with all accreditation requirements. The PCS Secretariat may request updated information, internal records, staff qualifications, quality system documents, or evidence of performance at any time.

The VVB must notify PCS of significant organizational changes, including acquisitions, restructuring, key personnel changes, or shifts in ownership.

Chapter 3 - Application Process

3.1 Overview of the Application Workflow

The application process for VVB accreditation under the Planetary Carbon Standard is designed to evaluate the technical, organizational, and governance capabilities of prospective Validation and Verification Bodies. The workflow begins with the submission of a complete application package and ends with the issuance of an accreditation decision by the PCS Regulatory Council. This chapter outlines the procedural sequence that ensures all applications are reviewed consistently, fairly, and in accordance with established PCS requirements.

3.2 Submission of the Accreditation Application

A VVB seeking accreditation must initiate the process by submitting a formal application using the PCS VVB Accreditation Application Form. The application must be signed by an authorized representative of the organization and must include all required documentation demonstrating legal status, organizational structure, independence, technical competence, quality management systems, and the specific scopes for which accreditation is sought.

The submission must occur through the PCS Registry or another platform designated by the PCS Secretariat. Once submitted, the application is recorded in the PCS Authorization Archive, and the Secretariat assigns a reference number that remains associated with the application throughout the evaluation process.

3.3 Completeness Review by the PCS Secretariat

Upon receipt, the PCS Secretariat conducts an initial completeness review. This review does not assess the substantive adequacy of the application; rather, it confirms that all required documents, policies, declarations, and supporting evidence are included and that the information is sufficiently clear to proceed to detailed evaluation.

If the application is incomplete, the Secretariat issues a request for additional information. The application does not advance until all missing materials are provided. The completeness review ensures procedural efficiency and prevents delays during subsequent stages.

3.4 Detailed Evaluation of the Application

Once completeness has been confirmed, the Secretariat begins a detailed evaluation of the application. This evaluation assesses whether the applicant meets all accreditation requirements described in Chapter 2. The assessment includes a thorough review of technical competence, quality management systems, conflict-of-interest safeguards, personnel qualifications, data protection policies, and prior experience in greenhouse gas auditing or related fields.

The Secretariat may interview key personnel, request further evidence, or seek clarification on any aspect of the submission.

If necessary, the Secretariat may form an internal or external technical review panel to evaluate complex or specialized elements of the application.

3.5 Verification of Independence and Impartiality

A critical component of the evaluation is the verification of independence. The Secretariat assesses whether the applicant has adequate structures in place to safeguard impartiality and prevent conflicts of interest. This includes reviewing organizational charts, governance arrangements, financial relationships, and prior dealings with PCS Project Developers or related entities.

The applicant must demonstrate that personnel who conduct validation or verification will remain free from undue influence and that decision-making processes are segregated from commercial activities.

3.6 Assessment of Technical Capabilities

The Secretariat evaluates the applicant’s technical competence by examining qualifications and experience of key personnel, training programs, sectoral expertise, familiarity with PCS methodologies, and the applicant’s capacity to conduct site visits, document reviews, and digital assessments. The evaluation may include a comparison between the requested scopes and the demonstrated expertise of the applicant.

Where feasible, the Secretariat may review anonymized samples of previous validation or verification work conducted under other standards, provided such review does not violate confidentiality agreements.

3.7 Quality Management System Review

The applicant’s quality management system is assessed for completeness, consistency, and operational maturity. The Secretariat examines internal procedures for report preparation, technical review, approval, recordkeeping, corrective actions, appeals, and complaint handling. The review determines whether the applicant has the internal governance mechanisms necessary to ensure consistent and rigorous validation and verification outcomes. The Secretariat may request demonstrations of internal processes or documentation audits to verify the accuracy of submitted materials.

3.8 On-Site or Virtual Assessment

At the discretion of the PCS Secretariat, the accreditation process may include an on-site or virtual assessment. This assessment involves direct interaction with personnel, review of internal systems, examination of recordkeeping practices, and verification of operational capabilities. The purpose is to confirm that the applicant’s documented policies are implemented in practice.

The applicant must facilitate access to relevant records and staff and must respond promptly to Secretariat inquiries.

3.9 Preparation of Accreditation Recommendation

After completing the detailed evaluation, the PCS Secretariat prepares a formal accreditation recommendation. This recommendation summarizes the findings of the assessment, identifies strengths and weaknesses of the applicant’s systems, specifies the scopes for which accreditation may be granted, and outlines any conditions that may apply. The recommendation includes supporting evidence, a description of the evaluation methods used, and a conclusion regarding the applicant’s suitability.

3.10 Decision by the PCS Regulatory Council

The PCS Regulatory Council reviews the accreditation recommendation and makes the final accreditation decision. The Council may approve the application, reject it, defer the decision pending additional information, or grant conditional approval subject to specific requirements being met. The Council’s decision is recorded in the PCS Registry and is communicated formally to the applicant. Accreditation becomes effective only after the Council’s approval.

3.11 Appeals and Reconsideration

If the applicant disputes the accreditation decision, it may submit an appeal in accordance with the PCS Grievance and Appeals Procedure. The appeal must be based on procedural grounds, factual inaccuracies, or misapplication of PCS requirements. The appeal process ensures that accreditation decisions are fair, transparent, and subject to independent review when necessary.

3.12 Publication of Accreditation Status

Once accreditation is granted, the VVB is listed on the PCS Registry along with the scopes for which it is accredited, the effective date of accreditation, and the validity period. Accreditation information is made publicly accessible to enhance transparency and support project developers in selecting approved VVBs.

3.13 Initial Accreditation Validity Period

The initial accreditation is granted for a defined period established by PCS governance rules. The VVB must maintain full compliance throughout this period. Approaching the end of the validity period, the VVB must submit an accreditation renewal application in accordance with the renewal procedure described in Chapter 8.

Chapter 4 - Approval Without Full Accreditation

4.1 Purpose of Provisional Approval

The Planetary Carbon Standard recognizes that, in certain circumstances, an organization may possess the technical expertise and organizational structure necessary to perform validation and verification, but may not yet meet every requirement for full accreditation.

To ensure continuity of service, promote broader participation, and support evolving markets, PCS may grant provisional approval allowing a VVB to perform limited functions while completing the full accreditation process. Provisional approval is a controlled mechanism designed to expand access to qualified assurance providers while maintaining the integrity of PCS assessments.

4.2 Justification for Provisional Approval

Provisional approval may be considered when the applicant demonstrates strong technical capability, adequate sector experience, sufficient staff qualifications, and adherence to impartiality principles, yet requires additional time to fully implement or demonstrate compliance with certain administrative or structural requirements. This may include situations where quality management systems are in the final stages of implementation, where documentary evidence is pending but verifiable, or where additional training of personnel is in progress.

Provisional approval is not granted if deficiencies relate to independence, conflict-of-interest risk, or critical elements of technical competence.

4.3 Conditions for Granting Provisional Approval

Provisional approval is granted only when the PCS Secretariat determines that the applicant can reliably perform validation or verification for the specific scopes requested without compromising environmental integrity or procedural rigor. The approval is typically granted with conditions that specify the type of projects the VVB may assess, the maximum number of engagements allowed, the requirement for enhanced oversight, and the timeframe within which full accreditation must be obtained. The conditions imposed must be followed strictly, and any deviation may result in immediate withdrawal of provisional approval.

4.4 Scope Limitations During Provisional Approval

A provisionally approved VVB may not perform activities outside the explicitly defined scope. The scope may be limited to specific project types, methodologies, sectoral domains, geographic regions, or activities requiring a lower degree of complexity. The PCS Secretariat ensures that provisional scopes reflect the applicant’s demonstrated strengths. Activities requiring extensive sector-specific expertise or high technical risk may not be authorized during provisional approval.

4.5 Oversight Requirements for Provisionally Approved VVBs

VVBs operating under provisional approval are subject to enhanced oversight to ensure compliance with PCS standards. This oversight may include mandatory submission of work plans before each assignment, more frequent Secretariat reviews of validation and verification reports, mandatory technical reviews, and periodic performance inspections.

Provisionally approved VVBs may be required to respond to Secretariat inquiries within accelerated timelines and to participate in targeted capacity-building sessions. Oversight continues until full accreditation is obtained or provisional approval expires.

4.6 Timeframe and Validity of Provisional Approval

Provisional approval is valid for a limited period defined by the PCS Secretariat, typically ranging from six months to one year. The approval period may not be extended unless exceptional circumstances justify an extension, and such extension requires the approval of the PCS Regulatory Council.

The applicant must submit a full accreditation application or complete outstanding requirements within the timeframe specified. Failure to do so results in automatic lapse of the approval.

4.7 Transition from Provisional to Full Accreditation

A provisionally approved VVB may transition to full accreditation once all requirements specified in Chapter 2 have been demonstrated and verified. The transition process involves submission of additional documentation, completion of training requirements, and confirmation of quality management system maturity.

The PCS Secretariat performs a supplemental evaluation to confirm compliance. Once satisfied, the Secretariat submits a recommendation to the PCS Regulatory Council for approval of full accreditation.

Upon Council approval, full accreditation replaces provisional approval and is published on the PCS Registry.

4.8 Withdrawal or Revocation of Provisional Approval

Provisional approval may be withdrawn at any time if the VVB fails to comply with imposed conditions, demonstrates inadequate technical performance, compromises impartiality, or engages in conduct inconsistent with PCS standards. Withdrawal may also occur if the VVB fails to make adequate progress toward full accreditation.

Upon withdrawal, all ongoing engagements must be halted, and the Secretariat may require reassignment of existing validation or verification activities to another accredited VVB.

4.9 Public Disclosure of Provisional Approval

All provisional approvals, including scopes, validity periods, and applicable conditions, are publicly recorded on the PCS Registry to ensure transparency. The PCS Secretariat may also publish summaries of oversight findings to inform stakeholders of the VVB’s status. Disclosure of provisional approval supports informed decision-making by project developers and maintains market confidence.

Chapter 5 - Oversight And Performance Management

5.1 Purpose of Oversight

Oversight ensures that accredited and provisionally approved Validation and Verification Bodies continue to operate in full conformity with PCS requirements after accreditation has been granted. Oversight protects the credibility of the PCS assurance system by identifying non-compliance early, monitoring the technical performance of VVBs, and ensuring that validation and verification work conducted under the standard remains consistent, independent, and technically sound. Oversight responsibilities lie with the PCS Secretariat, which acts under the delegated authority of the PCS Regulatory Council.

5.2 Nature and Scope of Oversight Activities

Oversight activities encompass all actions undertaken by the PCS Secretariat to evaluate the performance, independence, technical competence, and procedural compliance of VVBs. These activities include review of validation and verification reports, examination of documentation submitted by VVBs, assessment of impartiality policies, evaluation of personnel qualifications, and direct observation of validation or verification engagements where necessary. Oversight also includes the monitoring of complaints, appeals, or concerns raised by project developers, stakeholders, or host country authorities.

Oversight applies to all scopes for which accreditation has been granted. It continues throughout the entire period of accreditation and is adapted according to risk indicators, past performance, and the complexity of assessments being performed.

5.3 Periodic Performance Evaluation

The PCS Secretariat conducts periodic evaluations of VVB performance to ensure ongoing compliance with accreditation requirements. These evaluations take into account the frequency and quality of validation and verification reports submitted, the accuracy and completeness of findings, the adequacy of corrective actions issued to project developers, and the degree of methodological consistency across different engagements.

The Secretariat assesses whether the VVB has applied PCS methodologies correctly, whether safeguard and SDG requirements have been reviewed with sufficient rigor, and whether decisions relating to conformity or non-conformity are transparent, well-justified, and supported by documented evidence.

The performance evaluation also considers whether the VVB has adhered to timelines, responded to Secretariat queries efficiently, and maintained impartiality throughout.

5.4 Review of Validation and Verification Reports

Validation and verification reports submitted to the PCS Registry form the foundation of oversight. Each report is subject to a Secretariat review that examines technical accuracy, completeness, methodological adherence, and consistency with PCS rules. The Secretariat assesses whether the VVB’s conclusions are supported by evidence, whether uncertainties are treated appropriately, and whether deviations or data gaps are adequately documented. In cases where the Secretariat identifies inconsistencies or potential deficiencies, the VVB may be required to provide clarification or undertake corrective actions.

Repeated findings of poor-quality reporting or failure to identify significant discrepancies in project documentation may result in further investigation, heightened oversight, or disciplinary action.

5.5 Technical Review and Spot Checks

To ensure the reliability of VVB work, the PCS Secretariat may conduct targeted technical reviews or spot checks. These may involve re-analysis of submitted monitoring data, re-calculation of emission reductions, examination of field visit summaries, or comparison of similar project assessments across different validation or verification teams. Spot checks may also include confidential sampling of internal review documents maintained by the VVB.

Where discrepancies between the VVB’s findings and Secretariat evaluations are identified, the Secretariat engages with the VVB to determine whether the discrepancy is due to methodological misinterpretation, internal quality control gaps, or other operational weaknesses.

5.6 Observation of VVB Activities

In certain cases, the PCS Secretariat may observe a VVB’s validation or verification activities, either directly or virtually. Observations may focus on project risk classes, methodologies requiring high technical judgment, or sectors with a history of inconsistent assessments. The purpose of observation is to evaluate how VVB personnel conduct interviews, review data, interpret methodologies, and apply professional skepticism. The Secretariat documents its observations and uses them to inform future oversight actions.

5.7 Investigation of Performance Concerns

If the Secretariat receives information suggesting that a VVB may not be performing in accordance with PCS requirements, it initiates a formal investigation. Performance concerns may arise from Secretariat observations, internal reviews, complaints submitted by project developers, issues raised by host country authorities, or discrepancies identified in project documentation.

Investigations assess the severity of the issue and determine whether it reflects an isolated incident, a systemic deficiency, or a breach of impartiality. The VVB must cooperate fully with the investigation, provide requested documents, and respond to inquiries within specified timeframes.

5.8 Corrective and Preventive Actions

Where oversight activities reveal non-conformities, the PCS Secretariat issues corrective or preventive actions. Corrective actions address specific deficiencies that must be rectified before further engagements can proceed. Preventive actions require the VVB to strengthen internal systems to prevent recurrence of identified risks.

The VVB must provide evidence that corrective actions have been implemented effectively. The Secretariat reviews all submissions to ensure that corrective measures are adequate and sustained. Failure to implement corrective actions may lead to escalation, including suspension or termination of accreditation.

5.9 Risk-Based Oversight Approach

PCS applies a risk-based approach to oversight. VVBs with strong performance histories, robust quality management systems, and demonstrated methodological proficiency may be subject to reduced oversight intensity. Conversely, VVBs operating under provisional approval, VVBs with limited experience, and VVBs with a history of inconsistencies or procedural deficiencies receive enhanced oversight. Risk categories are re-evaluated periodically and adjusted based on ongoing performance.

5.10 Reporting Obligations to the PCS Secretariat

Accredited VVBs must report material changes to their organizational structure, staff composition, quality assurance procedures, ownership, or financial independence to the PCS Secretariat without delay. The Secretariat evaluates the implications of such changes and may require additional documentation or re-assessment. VVBs must also report any issues affecting impartiality, changes in liability insurance coverage, and any external sanctions imposed by other accreditation systems.

5.11 Continuous Improvement Through Oversight

Oversight is not purely corrective; it is also developmental. PCS uses oversight findings to promote continuous improvement across the VVB community. This may include updates to training programs, guidance documents, interpretation notes, and methodological clarifications. PCS may share anonymized oversight findings to support collective learning and consistency across all VVBs.

5.12 Recordkeeping and Transparency of Oversight

The PCS Secretariat maintains comprehensive records of all oversight activities, including performance reviews, investigations, corrective actions, and observations. These records are retained in accordance with PCS document retention policies and may be reviewed during accreditation renewals or audits by external authorities. The accreditation status of each VVB, including any suspensions or conditions, is made publicly available to support transparency and stakeholder confidence.

Chapter 6 - Management Of Conflicts Of Interest

6.1 Importance of Independence in the PCS System

Independence and impartiality form the foundation of the PCS assurance system. Validation and verification activities rely on objective, unbiased professional judgment. Any real, potential, or perceived conflict of interest undermines the credibility of the assessment process and threatens the environmental integrity of issued Planetary Carbon Units. This chapter establishes the principles, obligations, and procedures required for preventing, identifying, and managing conflicts of interest within all accredited and provisionally approved Validation and Verification Bodies. The PCS Secretariat enforces these requirements to ensure that all assessments conducted under the standard reflect complete independence from external influence.

6.2 Independence at the Organizational Level

The VVB must establish and maintain an organization-wide structure that safeguards independence. The organizational structure must ensure that the entity’s governance, ownership, internal decision-making systems, financial interests, and commercial relationships do not compromise its ability to provide impartial assessments.

A VVB must not be owned or controlled, directly or indirectly, by companies that develop, implement, finance, or originate PCS projects. It must not engage in consulting, project development, or advisory services related to any project it validates or verifies.

The VVB must demonstrate that operational and commercial functions are segregated from assurance functions and that no individual or department has the ability to influence the outcome of validation or verification activities for commercial gain.

6.3 Independence at the Personnel Level

Personnel independence is equally critical. Individuals conducting validation or verification activities must not have been involved in the development, financing, promotion, or implementation of the project they are evaluating. They must not have provided consultancy services to the Project Developer or to any entity with a direct or indirect interest in the project within the timeframe defined by PCS policies.

Staff members must declare any financial, personal, or professional relationships that may impair their impartiality.

Personnel assignments must be made in a manner that prevents conflicts and ensures that all team members are free from undue influence, either internal or external.

6.4 Conflict-of-Interest Policy Requirements

The VVB must maintain a formal conflict-of-interest policy that describes procedures for the identification, assessment, mitigation, and management of actual, potential, or perceived conflicts.

The policy must clearly outline responsibilities of staff, procedures for declaring interests, internal escalation steps, and the mechanisms for resolving conflicts. The policy must be publicly available upon request and must be communicated to all staff, contractors, and consultants.

The VVB must conduct regular internal reviews to ensure that conflict-of-interest controls are functioning effectively.

6.5 Identification and Disclosure of Conflicts

The VVB must maintain a systematic process for identifying conflicts of interest. This includes annual declarations from all staff, engagement-specific declarations for each validation or verification assignment, and screening of organizational relationships.

Personnel must disclose any interests that may influence or appear to influence their judgment. Disclosure must occur before the individual is assigned to any project. If a conflict is identified, the VVB must immediately notify the PCS Secretariat, provide full details, and propose a mitigation plan.

6.6 Evaluation and Mitigation of Conflicts

Once a conflict is identified, the VVB must evaluate its severity and determine whether it can be mitigated. Mitigation may include reassignment of personnel, additional oversight, segregation of duties, or recusal from specific decisions. Conflicts involving ownership, financial interest, or prior consultancy cannot be mitigated through internal correction alone and require the reassignment of the project to a different VVB. Mitigation measures must be documented, implemented promptly, and retained for audit purposes.

The PCS Secretariat evaluates whether mitigation measures are adequate and may impose additional safeguards or reject the proposed mitigation if insufficient.

6.7 Prohibited Relationships and Activities

Certain relationships are incompatible with accreditation under PCS. A VVB may not validate or verify any project where it has provided consulting services, technical advisory services, feasibility studies, or methodology development within the preceding period defined by PCS rules.

A VVB may not validate or verify a project sponsored by an entity that owns or controls the VVB, nor may it engage in arrangements that allow revenue sharing or financial dependency on project outcomes.

VVB personnel may not participate in validation or verification teams for projects in which they have personal or financial interests.

Violations of these prohibitions constitute grounds for suspension or termination of accreditation.

6.8 Monitoring and Internal Oversight of Independence

The VVB must maintain internal oversight mechanisms to continuously monitor compliance with independence requirements. This may include an internal impartiality committee, designated compliance officers, or structured review processes for all new engagements. The mechanisms must ensure that independence is evaluated throughout the lifecycle of each engagement and that risks are reassessed periodically. Internal oversight reports must be maintained and made available to the PCS Secretariat upon request.

6.9 Secretariat Oversight of Conflicts of Interest

The PCS Secretariat conducts its own oversight of independence by reviewing conflict-of-interest declarations submitted by VVBs, investigating potential conflicts raised by stakeholders, and examining relationships between VVBs and PCS project entities.

If the Secretariat identifies concerns regarding independence, it may open a formal investigation or require the VVB to provide supporting documentation. Investigations may include requests for internal communications, organizational records, or staff interviews. If a conflict is confirmed, the Secretariat determines the appropriate response based on the severity of the breach.

6.10 Consequences of Non-Compliance

Non-compliance with independence requirements is treated as a serious violation. Consequences may include issuance of corrective action requirements, enhanced oversight, restriction of scopes, suspension of accreditation, or full termination of accreditation. If a conflict is discovered during an ongoing validation or verification, the engagement may be invalidated, and the project may be reassigned to another VVB.

If a conflict is discovered after a validation or verification has been completed, the PCS Secretariat may require revalidation or reverification of the affected project. Decisions regarding non-compliance are published on the PCS Registry to maintain transparency and protect the integrity of PCS.

6.11 Continuous Improvement in Impartiality Controls

The PCS Secretariat encourages continuous improvement in the management of conflicts of interest. VVBs are expected to regularly update their policies, refine internal controls, and enhance staff training to maintain high standards of independence. Lessons learned from oversight activities, investigations, and performance reviews may result in updated guidance or additional requirements. The VVB must implement improvements promptly to remain in compliance with PCS requirements.

Chapter 7 - Suspension And Termination

7.1 Purpose of Disciplinary Measures

Suspension and termination of accreditation are formal mechanisms used by the Planetary Carbon Standard to protect the integrity, reliability, and credibility of the validation and verification process. These measures apply when a Validation and Verification Body no longer meets the requirements for accreditation, fails to comply with PCS rules, or engages in conduct that threatens the impartiality or quality of project assessments. The purpose of this chapter is to establish the criteria, procedures, and consequences associated with these disciplinary actions.

7.2 Grounds for Suspension

Suspension may be imposed when a VVB demonstrates deficiencies that undermine its ability to perform validation or verification tasks in accordance with PCS requirements. Grounds for suspension include, but are not limited to, repeated submission of inaccurate or incomplete reports, failure to comply with corrective action requests, inability to demonstrate sufficient technical competence, breakdowns in internal quality management systems, breaches in impartiality, conflicts of interest that remain unresolved, and failure to maintain adequate staffing, documentation, or insurance.

Suspension may also be imposed when material changes occur within the organization, such as major restructuring or changes in ownership, that create uncertainty about continued compliance.

7.3 Initiation of Suspension Proceedings

The suspension process begins when the PCS Secretariat identifies concerns through routine oversight, performance reviews, stakeholder complaints, or information submitted by the VVB itself. The Secretariat conducts a preliminary assessment to verify the validity and seriousness of the issue. If the concern warrants further action, the Secretariat prepares a formal suspension notice specifying the grounds for suspension and the evidence upon which the decision is based. The VVB is notified and provided an opportunity to respond.

7.4 Temporary Precautionary Suspension

In circumstances where the identified issue poses an immediate risk to project integrity, the PCS Secretariat may impose a temporary precautionary suspension pending further investigation. This measure is used only when necessary to prevent the continuation of assessments that may compromise PCS standards. During temporary suspension, the VVB may not accept new engagements and must pause ongoing work unless otherwise authorized.

7.5 VVB Response and Corrective Action Plans

Upon receiving a suspension notice, the VVB has the opportunity to submit a written response, provide evidence challenging the findings, or propose a corrective action plan. The corrective action plan must outline the steps the VVB will take to resolve the identified issues, the timeframe for implementation, and the evidence that will demonstrate compliance. The PCS Secretariat reviews the response and determines whether the proposed corrective actions are adequate to address the deficiencies.

7.6 Secretariat Evaluation of Corrective Measures

The Secretariat evaluates corrective measures through document reviews, interviews, follow-up assessments, and analysis of internal procedures. The evaluation focuses on whether corrective actions are comprehensive, suitable, and sustainable.

If the Secretariat determines that the corrective measures adequately address the issues, it may recommend to the PCS Regulatory Council that the suspension be lifted.

If deficiencies persist or the VVB fails to implement the corrective plan within the required timeframe, further disciplinary action may be initiated.

7.7 Consequences of Suspension

During the suspension period, the VVB is prohibited from performing validation or verification activities under PCS. The VVB must not represent itself as accredited and must not submit validation or verification reports for PCS projects. The PCS Secretariat may require reassignment of ongoing assessments to another accredited VVB if suspension affects the credibility of ongoing work.

Suspension is recorded publicly in the PCS Registry, including the applicable scopes and duration. The suspension remains in effect until formally lifted by the PCS Regulatory Council.

7.8 Grounds for Termination

Termination of accreditation is reserved for severe or uncorrectable breaches. Grounds for termination include confirmed instances of fraud, fabrication or manipulation of evidence, intentional misrepresentation of findings, persistent conflict-of-interest violations, repeated failure to implement corrective actions, refusal to cooperate with oversight, loss of technical competence, or any conduct that fundamentally undermines trust in the PCS assurance system.

Termination may also be imposed when a VVB is dissolved, becomes insolvent, or ceases operations.

7.9 Termination Proceedings

Termination proceedings begin with a formal investigation conducted by the PCS Secretariat. The investigation gathers all relevant evidence, including correspondence, oversight reports, project documents, interviews, and any corrective action history. The Secretariat prepares a termination recommendation for the PCS Regulatory Council, which includes the findings of the investigation and justification for termination. The VVB is notified and given an opportunity to respond, although the response does not delay or prevent final decision-making unless explicitly granted by the Council.

7.10 Effects of Termination

Termination revokes the VVB’s accreditation entirely. The VVB may no longer perform any validation or verification activities under PCS and must cease all representations that imply association with PCS. All ongoing engagements must be reassigned.

The PCS Secretariat may invalidate validation or verification reports issued by the VVB if the termination arises from fraudulent or materially deficient conduct. Termination is recorded on the PCS Registry, and the reasons for termination may be disclosed to preserve transparency and safeguard market confidence.

7.11 Reapplication After Termination

A VVB whose accreditation has been terminated may only reapply after the minimum period defined by PCS governance rules. Reapplication requires the submission of a new accreditation application and full compliance with all requirements in effect at the time of application. The PCS Secretariat may require evidence demonstrating that the causes leading to termination have been fully resolved and that internal systems have been restructured to prevent recurrence. Approval of reapplication is at the full discretion of the PCS Regulatory Council.

7.12 Public Disclosure

All suspensions and terminations are publicly disclosed through the PCS Registry. Disclosures include the affected scopes, effective dates, duration, and summary of reasons. Transparency ensures accountability and provides project developers, investors, host countries, and other stakeholders the information necessary to make informed decisions regarding the selection and use of VVBs.

Chapter 8 - Renewal Of Accreditation

8.1 Purpose of the Renewal Process

The renewal of accreditation ensures that Validation and Verification Bodies continue to meet the professional, technical, and organizational requirements established by the Planetary Carbon Standard. Accreditation is not perpetual; it reflects a VVB’s capabilities and compliance at a specific point in time. As standards evolve, methodologies advance, and organizational structures change, periodic renewal is necessary to confirm that VVBs remain fully capable of performing their responsibilities with impartiality, competence, and rigor. The renewal process maintains the long-term integrity of the PCS assurance system and ensures the continued reliability of validation and verification outcomes.

8.2 Accreditation Validity Period

Accreditation is granted for a fixed period determined by PCS governance rules. The validity period reflects both international best practices and the need for ongoing oversight. Prior to expiration, the VVB must undergo a renewal assessment to maintain its accredited status. Expiration without renewal results in the automatic lapse of accreditation, after which the VVB is no longer authorized to validate or verify PCS projects until a new accreditation is granted.

8.3 Initiating the Renewal Process

The renewal process is initiated when the VVB submits a formal renewal application before its current accreditation expires. The VVB must submit the PCS VVB Accreditation Renewal Form along with updated documentation demonstrating continued compliance with all accreditation requirements. This includes updates to organizational structure, key personnel, training records, impartiality safeguards, quality management systems, liability insurance, internal reviews, and any other elements defined by PCS requirements.

Renewal applications submitted after expiration may require additional justification and are subject to the full accreditation process rather than renewal.

8.4 Scope of the Renewal Evaluation

The renewal evaluation examines whether the VVB has maintained adequate competence, independence, operational consistency, and procedural integrity during the accreditation period.

The PCS Secretariat reviews the VVB’s performance history, including oversight findings, quality of validation and verification reports, frequency and severity of corrective actions issued, responsiveness to Secretariat communications, and adherence to reporting obligations. The evaluation also considers whether the VVB has adequately addressed changes in PCS methodologies, safeguard requirements, or digital MRV standards.

Any expansion or reduction in scope requested by the VVB is evaluated within the renewal process.

8.5 Assessment of Performance During the Accreditation Period

A key component of renewal is the assessment of past performance. The Secretariat evaluates the outcomes of all oversight activities conducted during the accreditation period. This includes review of validation and verification reports, technical reviews, spot checks, investigation findings, stakeholder complaints, and the completeness of conflict-of-interest disclosures.

The Secretariat examines whether the VVB demonstrated consistent quality, whether technical judgments were sound and aligned with PCS methodologies, and whether assessments reflected due professional care. Repeated performance deficiencies or unresolved non-conformities may result in conditions on renewal, reduced scope, or denial of renewal.

8.6 Verification of Independence and Impartiality

The renewal process includes a thorough review of the VVB’s continued independence. The Secretariat examines updated conflict-of-interest policies, declarations from personnel, organizational changes, updated ownership structures, and any new relationships that may pose risks to impartiality.

The VVB must demonstrate that independence has been maintained throughout the accreditation period and that internal controls remain effective. Any unresolved or serious conflicts of interest may prevent renewal.

8.7 Review of Quality Management System Updates

The quality management system must demonstrate continuous improvement and must remain robust, well-implemented, and consistent with PCS requirements. During renewal, the VVB must provide updated quality management documentation, including revised procedures, records of internal audits, corrective action logs, training updates, and procedures for review and approval of validation and verification work.

The Secretariat evaluates whether the quality system has matured and whether improvements identified during oversight have been implemented effectively.

8.8 Assessment of Organizational and Personnel Changes

Renewal requires an evaluation of changes in the VVB’s organizational structure, key personnel, staffing levels, and operational capacity. The Secretariat must verify that the VVB continues to have adequate technical expertise in all scopes of accreditation and that personnel qualifications meet PCS competency requirements.

The VVB must report any changes in leadership, technical reviewers, lead validators, lead verifiers, or individuals responsible for impartiality oversight. Significant changes may require additional evaluation before renewal can be granted.

8.9 Renewal Decision by the PCS Regulatory Council

Following evaluation, the PCS Secretariat prepares a renewal recommendation. The recommendation summarizes the VVB’s performance, identifies compliance with requirements, assesses technical and organizational capacities, and proposes whether accreditation should be renewed, renewed with conditions, renewed with reduced scope, or not renewed. The PCS Regulatory Council reviews the recommendation and issues the final renewal decision. Renewal becomes effective only after the Council’s approval.

8.10 Renewal With Conditions

The Regulatory Council may grant renewal with conditions when the VVB substantially meets accreditation requirements but must address specific deficiencies within a defined timeframe. Conditional renewal may include restrictions on scopes, enhanced oversight obligations, mandatory training requirements, or submission of corrective action reports. Failure to satisfy imposed conditions may result in suspension or denial of future renewal.

8.11 Denial of Renewal

Renewal may be denied if the VVB fails to demonstrate continued technical competence, fails to maintain independence, fails to comply with oversight obligations, or exhibits repeated performance deficiencies. Denial may also occur if the VVB does not submit required documentation or fails to cooperate with the renewal evaluation.

A VVB whose renewal application is denied is removed from the PCS list of accredited VVBs and may reapply through the full accreditation process after addressing deficiencies.

8.12 Appeals Process

A VVB may appeal a renewal decision in accordance with the PCS Grievance and Appeals Procedure. Appeals must be based on procedural errors, factual inaccuracies, or misapplication of PCS requirements. The appeal does not automatically extend accreditation; however, the Regulatory Council may grant temporary authorization if justified.

8.13 Publication of Renewal Status

All renewal decisions, including effective dates, conditions, scope adjustments, and validity periods, are published on the PCS Registry. Public disclosure ensures transparency, informs project developers and stakeholders, and supports trust in the PCS assurance ecosystem.

8.14 Obligations After Renewal

Once renewed, the VVB must continue to meet all accreditation requirements and must remain subject to ongoing oversight. Renewal does not exempt the VVB from maintaining adequate staffing, updating quality systems, reporting material changes, or engaging constructively with PCS governance processes. Renewal marks the continuation of a professional obligation to uphold the highest standards of impartiality, technical competence, and due professional care.

Chapter 9 - Documentation And Recordkeeping

9.1 Purpose of Documentation and Recordkeeping Requirements

Proper documentation and recordkeeping are essential components of the PCS accreditation system. They ensure that accreditation decisions, oversight actions, validation and verification outcomes, and the performance history of each VVB are preserved in a manner that is transparent, auditable, and consistent with international best practices. The purpose of this chapter is to define the obligations of VVBs and the PCS Secretariat regarding the creation, retention, protection, and disclosure of records relevant to accreditation and ongoing oversight. These requirements strengthen the integrity of the PCS assurance system and enable stakeholders to rely on the accuracy and traceability of accreditation-related information.

9.2 Documentation Obligations of VVBs

Each accredited or provisionally approved Validation and Verification Body must maintain complete and accurate records of all activities performed under PCS. This includes documentation related to internal quality assurance, staff qualifications, training logs, conflict-of-interest declarations, internal review procedures, validation and verification reports, raw data assessments, and correspondence with project developers.

The VVB must retain records demonstrating how each validation and verification conclusion was reached, including the methodologies applied, evidence reviewed, decisions made, and any corrective actions taken. These documents must remain available for review by the PCS Secretariat upon request, and must be preserved even after the completion of an engagement, for the duration defined by PCS retention policies.

9.3 Secretariat Documentation Responsibilities

The PCS Secretariat is responsible for maintaining comprehensive records related to accreditation, renewal, oversight, investigations, and performance evaluations of all VVBs. These records include applications, evaluation findings, meeting minutes, accreditation recommendations, Regulatory Council decisions, oversight reports, corrective action notices, responses from VVBs, and any other materials relevant to compliance and governance. All documentation associated with a VVB becomes part of the official accreditation file.

The Secretariat must maintain these records in secure digital systems, ensure their integrity, and protect them against unauthorized access, loss, or alteration.

9.4 PCS Authorization Archive

All accreditation decisions, including approvals, denials, suspensions, terminations, scope expansions, provisional approvals, and renewals, are entered into the PCS Authorization Archive. This archive serves as the official ledger of accreditation status and governance decisions. It is maintained in a manner that ensures chronological traceability and auditability. Each entry includes the decision date, decision rationale, applicable conditions, scope details, and the identity of the approving authority.

For decisions that affect ongoing or historical validation and verification assignments, cross-references are maintained to relevant project files.

Entries in the Authorization Archive may be associated with blockchain verification hashes to guarantee immutability and provide verifiable proof of authenticity.

9.5 Retention Periods

All records maintained by VVBs and the PCS Secretariat must be preserved for the minimum period required by PCS governance policies. Retention requirements are designed to support future audits, project investigations, accreditation reviews, and appeals.

Records linked to validation and verification reports must be retained for the entire duration of the project’s crediting period, plus an additional retention period as defined in PCS Framework v2.0.

Accreditation files, including evaluation documentation and oversight findings, must be retained for at least the duration of accreditation and any subsequent renewal cycles.

Records associated with suspensions, terminations, or disciplinary actions must be retained permanently.

9.6 Confidentiality and Data Protection

All records containing sensitive or confidential information must be protected through appropriate data security measures. VVBs and PCS Secretariat personnel must ensure that personal information, commercially sensitive data, proprietary project documentation, and internal evaluation records are safeguarded. Access to such records must be restricted to authorized individuals.

Confidential information may only be disclosed in accordance with PCS policies or applicable legal obligations. Data protection requirements apply equally to digital and physical records and must remain in effect throughout the retention period.

9.7 Accessibility for Oversight and Regulatory Review

All records relevant to accreditation and oversight must be readily accessible to the PCS Secretariat upon request. VVBs must provide access within reasonable timeframes and may not restrict access due to confidentiality concerns, commercial agreements, or internal policies.

If the PCS Secretariat identifies deficiencies, inconsistencies, or missing documentation, the VVB must correct the issue promptly. The Secretariat may also share accreditation and oversight documentation with the PCS Regulatory Council or authorized auditors as needed for governance, review, or appeals processes.

9.8 Public Disclosure via PCS Registry

The PCS Registry serves as the primary platform for public disclosure of accreditation information. The Secretariat publishes accreditation status, scope details, validity periods, suspensions, terminations, and renewal decisions on the Registry. While detailed evaluation records remain confidential, summaries may be disclosed to maintain transparency and stakeholder confidence. Public disclosure ensures that project developers, host country authorities, and market participants are aware of which VVBs are authorized to operate under PCS and under what conditions.

9.9 Protection of Integrity and Authenticity of Records

The PCS Secretariat maintains systems that ensure authenticity, integrity, and traceability of all records. This includes secure digital storage, version control, access logging, and encryption. Accreditation decisions, issuance of conditions, and disciplinary actions may be linked to blockchain verification hashes to prevent retroactive modification. The Secretariat must preserve the full history of all records, including archived versions, to ensure that the accreditation process remains transparent and auditable.

9.10 Transfer, Archiving, and Disposal of Records

When records reach the end of their required retention period, the PCS Secretariat follows documented procedures for secure archiving or disposal. Archival procedures ensure that historical records remain available for governance purposes, program evaluation, or legal compliance. Disposal procedures ensure that records are destroyed securely to prevent unauthorized access. VVBs must follow similar procedures when disposing of records, ensuring compliance with PCS rules and data protection obligations.

9.11 Use of Records for Continuous Improvement

Documentation and recordkeeping play an additional role in enabling continuous improvement within PCS. The Secretariat uses stored records to identify systemic issues, emerging risks, recurring errors in validation and verification, and opportunities for capacity building. Insights gained from documentation are used to update PCS guidelines, enhance methodology clarity, refine oversight processes, and support training for VVBs. The records serve not only as evidence of compliance but also as a foundation for strengthening the overall assurance ecosystem.

Chapter 10 - Final Provisions

10.1 Authority and Governance

This procedure is issued under the authority of the PCS Regulatory Council. It constitutes the official framework governing the accreditation, approval, oversight, suspension, termination, and renewal of Validation and Verification Bodies. All entities operating under PCS are required to comply with this procedure in full.

10.2 Effective Date

This document becomes effective on the date approved by the PCS Regulatory Council. From that date onward, all new applications, oversight activities, and accreditation decisions must follow the requirements described herein.

10.3 Transitional Arrangements

Entities previously engaged in validation or verification under earlier PCS rules may be subject to transitional measures to ensure an orderly transition to the revised accreditation system. The PCS Secretariat may issue detailed transitional guidance, including time-limited allowances or documentation updates required from previously recognized bodies.

10.4 Amendments and Updates

The PCS Regulatory Council may amend this procedure as necessary to reflect changes in PCS governance, international best practices, Article 6 developments, or advancements in greenhouse gas accounting, digital MRV, and blockchain assurance. Amendments become effective only after formal approval and publication.

10.5 Interpretation of Provisions

The PCS Secretariat is responsible for interpreting this procedure. In cases where clarifications are needed, the Secretariat may issue official guidance notes or interpretations. Such guidance has the same effect as this procedure unless superseded by a formal amendment.

10.6 Compliance and Enforcement

Failure to comply with the provisions of this procedure may result in suspension, termination, or other disciplinary measures. The PCS Secretariat and the PCS Regulatory Council retain full authority to enforce compliance and to take necessary corrective actions.

10.7 Relationship to Other PCS Documents

This procedure shall be read in conjunction with:

PCS Framework v2.0
PCS Operational Process Manual
PCS Safeguard and SDG Frameworks
PCS Registry Procedures
PCS Methodology Governance Documents

In the event of a conflict, the PCS Regulatory Council will determine the controlling document.

10.8 Language and Official Version

The official version of this document is published in English. Translations may be provided for convenience, but in the event of discrepancies, the English version prevails.

10.9 Document Control

This procedure is subject to PCS document control rules. Version numbers, revision histories, and archival requirements are maintained by the PCS Secretariat. Superseded versions remain archived for transparency.

Annex A - System Criteria For Desktop Assessment Of Validation & Verification Bodies

A.1 Purpose of This Annex

This annex establishes the standardized criteria used by the PCS Secretariat when conducting the desktop assessment of Validation and Verification Bodies applying for accreditation or renewal under the Planetary Carbon Standard. The desktop assessment forms the first step in the evaluation process and determines whether a VVB possesses the legal standing, technical competence, organizational structure, impartiality safeguards, and quality management systems required to advance to detailed evaluation or on-site assessment.

The criteria presented in this annex are applied uniformly across all applicants to ensure transparency, objectivity, and consistency in accreditation decisions. The desktop assessment does not replace detailed evaluation or on-site review; rather, it serves as a structured tool for verifying foundational compliance with PCS accreditation requirements.

A.2 System Criteria for Desktop Assessment

The following table constitutes the official PCS assessment instrument for desktop review. Each criterion must be evaluated and documented by the PCS Secretariat prior to advancing an applicant to the next stage of accreditation.

Table A-1: PCS System Criteria for Desktop Assessment of VVBs

Annex B - On-Site Assessment Criteria For Validation & Verification Bodies

B.1 Purpose of On-Site Assessment

This annex describes the standardized criteria used by the PCS Secretariat when conducting an on-site or virtual assessment of a Validation and Verification Body seeking accreditation, scope expansion, renewal, or undergoing enhanced oversight. While the desktop assessment focuses on documentation and system design, the on-site assessment evaluates whether those systems are implemented effectively in practice.

The objective is to confirm operational capability, verify the maturity of internal systems, and ensure that personnel apply PCS requirements consistently and professionally during actual validation and verification activities.

B.2 Components of On-Site Evaluation

The on-site assessment examines internal processes, staff competence, independence safeguards, quality management implementation, and the effectiveness of technical procedures. It includes interviews with management and technical personnel, review of internal records, observation of internal reviews, examination of report archives, and verification of data protection systems. The assessment also evaluates the VVB’s physical and digital infrastructure to determine whether it supports secure, efficient, and professional execution of validation and verification assignments.

B.3 On-Site Assessment Criteria Table

Table B-1: PCS On-Site Assessment Criteria for VVBs

Assessment Area

Evaluation Focus

Evidence Reviewed On-Site

Assessment Outcome

Leadership & Governance

Effectiveness of leadership oversight, impartiality mechanisms, and governance structures

Interviews with leadership, impartiality committee records, internal oversight reports