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###### Federal Communications Commission

# SUMMARY:

The Federal Communications Commission, as part of its continuing effort to reduce paperwork burden invites the general public and other Federal agencies to take this opportunity to comment on the following information collection(s), as required by the Paperwork Reduction Act of 1995, Public Law 104-13. An agency may not conduct or sponsor a collection of information unless it displays a currently valid control number. No person shall be subject to any penalty for failing to comply with a collection of information subject to the Paperwork Reduction Act (PRA) that does not display a valid control number. Comments are requested concerning (a) whether the proposed collection of information is necessary for the proper performance of the functions of the Commission, including whether the information shall have practical utility; (b) the accuracy of the Commission's burden estimate; (c) ways to enhance the quality, utility, and clarity of the information collected; and (d) ways to minimize the burden of the collection of information on the respondents, including the use of automated collection techniques or other forms of information technology.

# DATES:

Persons wishing to comment on this information collection should submit comments April 3, 2006. If you anticipate that you will be submitting comments, but find it difficult to do so within the period of time allowed by this notice, you should advise the contact listed below as soon as possible.

# ADDRESSES:

                        You may submit your Paperwork Reduction Act (PRA) comments by e-mail or U.S. postal mail. To submit your comments by e-mail send them to:                         *PRA@fcc.gov.*                         To submit your comments by U.S. mail, mark it to the attention of Judith B. Herman, Federal Communications Commission, 445 12th Street, SW., Room 1-C804, Washington, DC 20554.                    

# FOR FURTHER INFORMATION CONTACT:

                        For additional information about the information collection(s) send an e-mail to                         *PRA@fcc.gov*                         or contact Judith B. Herman at 202-418-0214.                    

# SUPPLEMENTARY INFORMATION:

 

*OMB Control No.:*                     3060-0927.                

*Title:*                     Auditor's Annual Independence and Objectivity Certification.                

*Form No.:*                     N/A.                

*Type of Review:*                     Extension of a currently approved collection.                

*Respondents:*                     Business or other for-profit.                

*Number of Respondents:*                     5.                

*Estimated Time per Response:*                     5 hours.                

*Frequency of Response:*                     Annual reporting requirement.                

*Total Annual Burden:*                     25 hours.                

*Annual Cost Burden:*                     N/A.                

*Privacy Act Impact Assessment:*                     N/A.                

*Needs and Uses:*                     Section 64.904 requires certain local exchange carriers, in connection with their cost allocation manual filings and the accompanying financial reports the Commission prescribes under 47 U.S.C. Sections 220, 219(b) and 201(b), to have an attest engagement performed by an independent auditor every two years, covering the prior two year period, or have a financial audit performed by an independent auditor every two years, covering the prior two year period. The attest engagement is to be performed in accordance with the attestation standards established by the American Institute of Certified Public Accountants (AICPA), except as otherwise directed by the Chief, Enforcement Bureau, FCC. The audit is to be conducted in compliance with generally accepted auditing standards (GAAS), except as otherwise directed by the Enforcement Bureau.                

The Responsible Accounting Officer (RAO) letter requires that carriers' independent auditors provide on an annual basis: (a) Disclose in writing all relationships between the auditor and its related entities and the carrier and its related entities that in the auditor's professional judgment may reasonably be thought to bear on independence; (b) confirm in writing that in its professional judgment it is independent of the carrier; and (c) discuss the auditor's independence. The information will be used to determine whether the independent auditors are performing their audits independently and unbiased of the carrier they audit.

The Commission will submit this information collection to the Office of Management and Budget (OMB) after this 60 day comment period in order to obtain the full three year clearance from them.

Federal Communications Commission.

Marlene H. Dortch,

Secretary.

[FR Doc. 06-752 Filed 1-31-06; 8:45 am]

BILLING CODE 6712-01-P