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Audit readiness · 3 min read

How to stay audit-ready for EPR in the UK

Keep enough evidence for another person to reproduce every reported figure.

Written by Remedy EPR · Updated August 2026

Magnifying glass over records during an EPR audit review

Retain the source behind each number

Keep product specifications, supplier declarations, weighing records, transaction extracts and calculation files. Link each source to the packaging record or reporting total it supports.

Record the date, owner and reporting period. A folder of unlabelled spreadsheets does not provide a reliable audit trail.

Control estimates and assumptions

Use measured data where it is reasonably available. When you estimate, document the method, sample size, source and approval. Set a review date so the business can replace weak estimates.

Audit test: Give a reviewer one submitted line and ask them to trace it back to products, quantities, component weights and evidence. Fix any step that depends on undocumented knowledge.

Preserve changes

Do not overwrite old weights or reports. Keep version history for product records, classification decisions and submissions. Record who changed the value, what changed and why.

Run checks before submission

Completeness

Check that all in-scope products, suppliers and packaging activities are included.

Reconciliation

Compare reported units and mass with sales, purchasing and import records.

Classification

Review material, activity, packaging type and household status.

Approval

Keep the reviewer’s name, date, comments and final sign-off.

Build an audit pack for each submission

Store a compact set of files under one reporting-period identifier. Include the submitted output, RPD confirmation, source extracts, packaging master data, reconciliation, estimate register and approval record. Keep the methodology version that applied during that period.

Audit-pack item Purpose Minimum control
Submitted file Shows declared totals and codes Read-only approved version
Source extracts Supports quantities and scope Dated and tied to the period
Packaging records Supports component mass and material Effective dates and evidence links
Reconciliation Explains financial-data differences Reviewer sign-off
Issue log Documents corrections and estimates Owner, reason and closure date

Respond to an information request

Start with the exact period, legal entity and report line requested. Provide its calculation path and supporting evidence. Record what your team supplied and when. Avoid sending an uncontrolled folder containing unrelated customer or supplier information.

If the request identifies an error, assess whether it affects one record or the submitted total. Preserve the original file, document the correction and follow the current resubmission process where needed.

Set access and retention rules

Restrict final approvals and changes to authorised users. Give reviewers read access without allowing them to overwrite evidence. Your retention schedule should cover the applicable regulatory requirement and any longer period agreed with legal or finance teams.

Quarterly sample: Select five reported SKUs and one aggregate line. A reviewer who did not prepare the submission should reproduce the material, mass, activity and quantity from retained evidence.

Make audit readiness routine

Review exceptions during the reporting period instead of waiting for the deadline. Track missing supplier data, unusual weights and unresolved classifications. Close each issue with evidence.

Remedy EPR stores packaging data, calculations, approvals and report outputs together so the team can trace a submitted total without rebuilding it.

Turn guidance into a controlled process

Prepare accurate EPR reports without rebuilding spreadsheets

Remedy EPR automates data imports and calculations, detects compliance errors and keeps evidence ready for review.

Environmental regulators may use a producer’s methodology and supporting records during compliance audits. Review current GOV.UK methodology guidance.