The second and third changes both relate to an assurance practitioner's report on parts of climate statements relating to greenhouse gas emissions. This provision was changed at select committee to address the legal consequences for assurance practitioners when their report does not comply with the requirements of all applicable auditing and assurance standards or if a qualified report is not sent to the FMA, XRB, and the supervisor within seven working days. There will still be a fine if instead it doesn't meet the new 20 working day deadline. As it stood, though, assurance practitioners if convicted would have been liable on conviction to a fine not exceeding $50,000 for either of those requirements as they stood in the legislation. The SOP amends the bill so it's not an offence if an assurance report fails to comply with applicable auditing and assurance standards. The risks of criminal conviction could deter high-quality assurance practitioners from taking on greenhouse gas assurance engagements. Assurance standards for greenhouse gas emissions is new territory for the industry. We want to make it permissive for folks to turn their hand to it. Practitioners may not want to risk, as the bill currently stood, committing an offence by not meeting the standard. So that's why we have made that change.