Financial Markets Conduct (Climate-related Disclosures—Assurance Engagement) Exemption Amendment Notice 2026

The exemption in the Financial Markets Conduct (Climate-related Disclosures—Assurance Engagement) Exemption Notice 2025  (principal notice) allows climate reporting entities to opt out of their assurance duty in relation to the disclosure of information about scope 3 GHG emissions in relation to accounting periods ending before 31 December 2025.

This notice extends the application of the principal notice to accounting periods ending before 31 December 2027. This extension complements the extended XRB targeted relief for climate reporting entities in respect of the assurance of their scope 3 GHG emissions disclosures.

View Financial Markets Conduct (Climate-related Disclosures—Assurance Engagement) Exemption Amendment Notice 2026