There's been a removal of the assurance practitioner accreditation and licensing regime. The select committee recommended removing the licensing regime proposed in the bill as introduced because it would not be effective, and that removal responds to concerns that non-accountants would be excluded from carrying out greenhouse gas assurance engagements. The Financial Markets Authority (FMA) also supported removing the proposed licensing regime. Now, despite removal of the licensing regime, the greenhouse gas assurance engagements that are carried out up to three years after Royal assent will still be robust, and that's because new section 461ZDA would require assurance practitioners to "comply with all applicable auditing and assurance standards" when carrying out an assurance engagement.