The R&A and USGA have recommended that all Committees introduce the following Local Rule commencing 1st January 2018.j
This Local Rule overrides the change to the Exception to Rule 6-6d introduced on 1st January 2016, which penalised a player an additional two strokes for a penalty that was not recorded on their returned score card.
The Exception to Rule 6-6d is modified as follows:
Exception: If a competitor returns a score for any hole lower than actually taken due to failure to include one or more penalty strokes that, before returning his score card, he did not know he had incurred, he is not disqualified. In such circumstances, the competitor incurs the penalty prescribed by the applicable Rule, but there is no additional penalty for a breach of Rule 6-6d. This Exception does not apply when the applicable penalty is disqualification from the competition.
Note 1: The Committee is responsible for the addition of scores and application of the handicap recorded on the score card – see Rule 33-5.
Note 2: In four-ball stroke play, see also Rule 31-3 and 31-7a.
So if this Local Rule is introduced, a player will only be penalised one or two strokes (depending on the penalty for the breach incurred), for not including a penalty on their score card, providing they were not aware that they had incurred one.