The environmental risks posed by landfill sites continue for a significant period of time after waste acceptance has ceased. In order to ensure that the risks are appropriately quantified and managed, owners of closed landfill sites will be issued with pollution abatement notices that require the gathering of necessary information and data, the development of rehabilitation plans and aftercare management and monitoring programs. Following the completion of these plans, PC PANs will be issued that require the implementation of the plans and programs, as well as regular reporting to EPA, and environmental auditing at a frequency appropriate to the risks posed by the site. The guidelines were updated in January 2018, and include important changes to financial assurance requirements and annual statutory compliance requirements.