SEC Climate Disclosure Rule 1506(d): Item 1506(d): oversight program and changes of attestation provider

Alongside the attested emissions, large accelerated and accelerated filers must disclose, after asking the provider as needed, whether the provider is subject to an oversight inspection program (which one, and whether the engagement falls within it), and whether a provider engaged for the period resigned, declined reappointment or was dismissed, with the date and whether there were disagreements on measurement, disclosure or attestation scope or procedures, describing each and stating whether the former provider may respond fully to the successor. Disagreements are read broadly, resolved or not, at the decision-making level; an oral communication from the engagement partner generally suffices.