Under the UK Waste Electrical and Electronic Equipment (WEEE) regulations, exporters who issue evidence of treatment and recycling must be approved by the appropriate environment agencies. Evidence notes can only be issued by exporters in respect of WEEE that has been exported in accordance with EU legislation on waste shipments. Under the WEEE regulations, exporters must maintain records that demonstrate that the reported treatment and recycling has taken place. These records must be made available for the agencies to audit and, in the case of larger exporters, are subject to independent audit.