ABSTRACT
Auditing in the context of forest-based carbon projects requires good overall knowledge of a project cycle, its phases and actors. Thus, the aim of this chapter is to provide a look into the forest carbon project cycle, with a specific emphasis on auditing stages and procedures and requirements for third-party auditors’ accreditation and approval.
The first paragraph (paragraph 15.1) delineates a generic project cycle, describing its main phases and steps: project idea (15.1.1) project description (15.1.2), project validation and registration (15.1.3), project implementation and monitoring (15.1.4) and project verification and carbon offsets issuance (15.1.5). The second paragraph (paragraph 15.2) provides an introductory description of the rules for third-party auditor’s accreditation and approval under the main forest carbon standards, e.g., CDM, VCS, CCB, Gold Standard and Plan Vivo.
