辩论方将包括FSU (金融服务行业工会），business deans， private colleges， peak industry bodies 和 big four的代表。
最终SOL列表由AWPA (AUSTRALIAN WORKFORCE AND PRODUCTIVITY AGENCY） 澳大利亚的劳动力和生产力的机构)复审并确定之后呈交联邦政府。最终SOL列表将在本财年三月或四月确定，7月初开始实施。新列表一旦生效，没有所谓的过渡政策。
会计专业已经被AWPA flag很久了，所谓flag，就是考虑从SOL表上remove. AWPA首席执行官表示，做出flag的决定并不武断，而是经过大量调查和数据分析做出的。
AWPA may also designate an occupation as ‘flagged’, which, indicates that it is being monitored for oversupply, and may be removed from the SOL in future years, after consideration of as wide a range of evidence and advice as possible.