When you look at climate statements, you might see that they have been checked by an assurance practitioner. The law, which is explained in section 461ZH, does not stop the assurance practitioner from checking the whole statement or just parts of it. If the assurance practitioner does check the whole statement or extra parts, they must clearly say what they were required to check under section 461ZH.

When an assurance practitioner checks a climate statement, they might look at parts that are not required by section 461ZH. These extra parts are called "other parts" of the climate statement. The rules that apply to the required checks also apply to these extra parts, but with some modifications.

You should know that the assurance practitioner's report must be clear about what they checked. The law applies to the whole check, even if the practitioner looks at extra parts of the climate statement. This means that the practitioner must follow the rules for the whole check, not just the required parts.