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Financial Markets Conduct (Climate-related Disclosures—Assurance Engagement) Exemption Amendment Notice 2026
This notice extends the exemption for climate reporting entities from the assurance duty on scope 3 GHG emissions disclosures for accounting periods ending before 31 December 2027, complementing extended XRB targeted relief.
Financial Markets Authority
Date Added
19 April 2026 at 13:47:57
Why it matters
Provides temporary regulatory relief for climate reporting entities regarding assurance of scope 3 GHG emissions, impacting ESG disclosure compliance timelines.
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