On 1 January 2006 the new Producer Responsibility Obligations (Packaging Waste) Regulations 2005 came into force. These new regulations put the onus on reprocessors / exporters to register with the Environment Agency, to recover and recycle packaging waste.

One of the conditions of accreditation for reprocessors / exporters is that a year end return is submitted to the Environment Agency, which summarises the amount of waste processed or exported in each quarter. This return must also be accompanied by an independent Auditors Report. The deadline for filing this return is 28th February the following year.

2006 was the first year that this audit report was required and it caught a lot of reprocessors / exporters off guard. Additional time was given by the Environment Agency to submit the report as it was the first years requirement. This will no longer be the case as the Environment Agency will assume that sufficient information regarding the requirement is now in the public domain and that reprocessors / exporters will have taken the necessary steps to appoint an auditor in time.

Last year, the majority of auditors were reluctant to undertake this assignment as there was a lack of information regarding the format and presentation of the audit report, and overall a general lack of guidance material.

However, we at Henton & Co conducted a number of PRN audits. All such audits were completed before the stipulated deadline through a range of adapted audit techniques, so that we successfully produced audit reports on all the reprocessors / exporters who engaged us.

PRN audits are still a new area and many Registered Auditors will not undertake this work. If your current advisors are not in a position to complete this assignment or you think their fee is too high, then Henton & Co would be pleased to provide a quote – anywhere in the UK.

For more information or to arrange a meeting with one of our Auditors please contact us now on info@hentons.com