PRN Audits - Packaging Recycling Note - Connor Warin Ltd - Specailist Auditors

Welcome to PRN Audits.

The Producer Responsibility (Packaging Waste) Regulations 2005 placed an obligation on certain businesses to register with the Environment Agency, (or the Scottish Environment Protection Agency (SEPA) in Scotland) or via a "compliance scheme", to recover and recycle specified tonnages of packaging waste each year and to certify that this recovery and recycling has been achieved.

The Regulations apply to any business which handles more than 50 tonnes of packaging per annum and has a turnover of more than £2 million per annum and who are involved in one or more of the following activities:

- Manufacturing raw materials for packaging - raw material manufacturer;

- Converting raw materials into packaging - converter;

- Filling packaging - pack/filler;

- Selling packaged goods to the final user (either business or general public) - seller;

- Performs a "service provision" - service provider;

- Importing packaging/packaging materials/packaged goods into the UK for any of the above activities - importer.

The business, or the compliance scheme, is required to demonstrate compliance by purchasing/acquiring evidence that the required amount of packaging waste has been recovered or recycled. The only form of evidence that may be used is the Packaging Waste Recovery Note (PRN) and/or Packaging Waste Export Recovery Note (PERN)

The only businesses which are entitled to issue PRNs or PERNs are packaging waste reprocessors and exporters, respectively which have been accredited by the Environment Agency.

From 2005 the Regulations require that a year-end return is submitted to the agency summarising the amount of waste processed or exported in each quarter. For those reprocessors and exporters issuing more than 400 tonnes of PRNs/PERNs in a year the return must be reported on by an independent auditor, who confirms that the PRNs or PERNs issued are consistent with the tonnage of packaging waste received or exported for reprocessing in that year.

Connor Warin Limited was one of the first registered auditors to complete the Producer Responsibility (Packaging Waste) Regulations for one of the largest reprocessors in the UK.

This valuable experience not possessed by many other firms of Chartered Accountants, combined with an award winning approach to customer service means that we are able to provide audit assurance to reprocessors throughout the UK.