In a tag-out audit, may a second person accompany the first checker?

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The key idea here is that a tag-out audit is a focused, independent verification of energy isolation performed by the person who actually applied the lockout/tagout. The audit's purpose is to confirm that every energy source is isolated, stored energy is released or restrained, and the equipment cannot be re-energized while maintenance is underway. Having a second person present during this check can blur responsibility, create confusion, or lead to one person influencing or second-guessing the other. The audit needs a clear, unambiguous record of who performed the verification and what was confirmed, without additional observers altering the process. Because of that, accompaniment during the audit is not allowed. If a different review or oversight is needed, it should occur through a separate process rather than as a companion during the audit.