# Assessment process for reports

## The financial statement review process is structured into three main stages, involving different stakeholders: 

*Some* [*infographics* ](#processus-pour-les-evaluateurs)*presented further below on this page illustrate the processes specific to organizations and evaluators.*

1. **Evaluator training and certification:** 
   * Training offered by **l'Association for Low Carbon Transition (ABC) et les organismes de formation partenaires**, and AFNOR Certification certification. The prerequisites for taking the training course will be explained in the subsection "[Evaluation team](/guide-devaluation-des-bilans-en/process/the-evaluation-team.md)". Following the training and certification, the tools necessary for the process are provided to the assessors by Association for Low Carbon Transition (ABC)
   * Evaluator registration in **the public directory of evaluators**. This directory is accessible via the [site of the Association for Low Carbon Transition (ABC)](/guide-devaluation-des-bilans-en/resources/bibliography.md#abc-association-pour-la-transition-bas-carbone) 
2. **The evaluation:** 
   * Signature of **tripartite agreement** between the assessment team, the Organisation and the Association for Low Carbon Transition (ABC). Transfer of parts and documents necessary for the assessment (All documents to be transferred are specified in the [methodological guide to Bilan Carbone®](/guide-devaluation-des-bilans-en/resources/bibliography.md#guide-methodologique-bilan-carbone-r), they must be submitted before the evaluation begins and must be written in a language understood by the evaluation team)
   * **Evaluation**, according to the procedures described in this guide and whose details are included in the[tool](/guide-devaluation-des-bilans-en/resources/bibliography.md#outil-devaluation-des-bilans) provided to certified assessors. The skills required to perform it as well as the possible interventions are described in the subsection "[Evaluation team](/guide-devaluation-des-bilans-en/process/the-evaluation-team.md)"
   * At the end of the process, the evaluator submits Evaluation result as well as the completed evaluation tool to the Association for Low Carbon Transition (ABC). Once the result is received, the Association for Low Carbon Transition (ABC) transmits l'**evaluation certificate** to the organisation whose balance sheet was assessed.
3. **Administrative Monitoring**
   * The result then allows the database to be updated **OCCF** which will report on the assessments that have been evaluated
   * The Organisation will be able to **communicate** on the evaluation result of its Bilan Carbone® while respecting the [Communication guide of the Association for Low Carbon Transition (ABC)](/guide-devaluation-des-bilans-en/resources/bibliography.md#guide-de-communication-de-labc). The Organisation is however not obliged to communicate the result obtained.

{% hint style="warning" %}
Under no circumstances will it be possible to communicate externally about a result obtained in Self evaluation or through the assessment of the report made by a person **untrained and certified** for the Bilan Carbone® assessment. A directory of authorized experts (trained and certified) can be found on the [Association for Low Carbon Transition (ABC) site.](/guide-devaluation-des-bilans-en/resources/bibliography.md#abc-association-pour-la-transition-bas-carbone)
{% endhint %}

***

## Process for evaluators

<figure><img src="/files/88eaaff79cd6d50fb9f340c2d1b2180fbaf54606" alt=""><figcaption><p>Overall assessment process for evaluators</p></figcaption></figure>

***

## Process for organizations having their balance sheet evaluated

<figure><img src="/files/9ba884e37f1c6993f75bc7aa050371a17ae480ec" alt=""><figcaption><p>Global assessment process for organizations</p></figcaption></figure>

*To have one's assessment reviewed, it is necessary to sign a **tripartite agreement** with a certified evaluator and Association for Low Carbon Transition (ABC), which sets the framework of the assignment as well as the confidentiality commitments.*\
\&#xNAN;*For more information on this subject, you can contact the Association for Low Carbon Transition (ABC) via its contact form.*


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