SEC Climate Disclosure Rule 1506(f): Item 1506(f), Item 601(b)(27) and Rule 436(i): location of the attestation and the provider's letter

The attestation report and Item 1506 disclosures go in the filing that contains the emissions to which they relate; where the emissions are deferred to the second-quarter Form 10-Q or an amended 10-K or 20-F, the annual report must state that the attestation report will follow the same route. A limited assurance report is not treated as part of a registration statement prepared or certified by an expert under sections 7 and 11 of the Securities Act (Rule 436(i)), and where applicable the registrant files, as exhibit 27 (or Form 20-F exhibit 18), a letter from the provider acknowledging awareness of the report's use in a registration statement.