In the Revised 1996 IPCC Guidelines, there was no specific guidance on QA/QC. Instead, guidance for QA/QC is provided in the Good Practice Guidance (GPG) reports. The 2006 IPCC Guidelines contain guidance on QA/QC which are drawn from those contained in the GPG.  Therefore, there is no substantive change.  If an expert applied QA/QC guidance contained in the GPG reports, that expert will have no issue in switching over and using the 2006 IPCC Guidelines. The modalities, procedures and guidelines for the enhanced transparency framework adopted in Katowice in December 2019 encourages developing countries to encouraged to elaborate an inventory QA/QC plan in accordance with the IPCC guidelines, and implement and provide information on general inventory QC procedures in accordance with their QA/QC plans. This is a new reporting provision compared to current UNFCCC guidelines for national communications and biennial update reports.