Third-party verification under the Technology Innovation and Emissions Reduction Regulation (TIER) is a critical component of Alberta’s regulatory assurance process and is subject to the Emissions Management and Climate Resilience Act.

Greenhouse gas verification is a unique type of audit that requires specialized skills and qualifications. Third-party assurance providers must have accreditation to be eligible to perform verifications. Without these requirements, there is greater potential for errors that could lead to incorrect compliance, including credits and payments being diverted to or from Alberta’s TIER fund by facility emitters.

Amberg Corp. (Amberg) is an environmental and regulatory consulting company. It provides services to companies for compliance with greenhouse gas emissions regulations in Alberta, including third-party verifications and peer reviews with respect to compliance reports, emission offset projects and facility benchmark applications.

Amberg employed Kiiker from 2010 to September 2021. She was not qualified to complete peer reviews under Alberta legislation at the time.

In June 2021, Kiiker used the digital signature of a former Amberg employee on paperwork for 10 projects providing third-party verification reports, including peer reviews. Kiiker also posed as the former employee by using their business email address to make it appear as though they had completed the projects.

In addition, Kiiker submitted a Verification Online Training Quiz on April 1, 2021, to Alberta Environment and Protected Areas using the former employee’s name, digital signature and email, and incorrectly certified that they had completed a required verification training session and quiz.

On Nov. 21, Kiiker pleaded guilty to one count for knowingly providing false and misleading information pursuant to a requirement under the Emissions Management and Climate Resilience Act. All remaining charges against Kiiker were withdrawn. All charges against Amberg are still before the courts. The company’s next court appearance is Jan. 11, 2024.

Kiiker was sentenced to pay a $10,000 fine inclusive of the victim surcharge. As part of a creative sentencing order, she is also prohibited from employment that may involve collecting, analyzing, reporting, validating, verifying or auditing environmental data for three years and must prepare an article for publication in the Environmental Services Association of Alberta Weekly News publication in 2024.

Quick facts

  • Alberta’s TIER system includes both regulatory reduction requirements and carbon offset incentives to support cost-effective emissions reductions.
  • Large facilities that emit 100,000 tonnes or more per year of carbon dioxide equivalent are regulated under TIER. This includes, but is not limited to, oil and gas, landfills and food processing.
  • Third-party verification is a critical part of the TIER regulatory process to ensure there are no material errors in compliance outcomes and lower the risk for credit and revenue impacts.
  • Since its implementation in 2020, there have been approximately $1.9 billion in compliance payments to the TIER fund.
  • Alberta invests the TIER fund in programs and projects that focus on innovation, research and technology, including carbon capture, hydrogen development, industrial energy efficiency and clean energy development.

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