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###### Federal Communications Commission

          - [OMB 3060-0927]

# AGENCY:

Federal Communications Commission.

# ACTION:

Notice and request for comments.

# SUMMARY:

As part of its continuing effort to reduce paperwork burdens, and as required by the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501-3520), the Federal Communication Commission (FCC or Commission) invites the general public and other Federal agencies to take this opportunity to comment on the following information collections. Comments are requested concerning: 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; the accuracy of the Commission's burden estimate; ways to enhance the quality, utility, and clarity of the information collected; 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; and ways to further reduce the information collection burden on small business concerns with fewer than 25 employees.

The FCC may not conduct or sponsor a collection of information unless it displays a currently valid OMB control number.

No person shall be subject to any penalty for failing to comply with a collection of information subject to the PRA that does not display a valid OMB control number.

# DATES:

Written PRA comments should be submitted on or before January 20, 2015. 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:

                        Direct all PRA comments to Nicole Ongele, FCC, via email                         *PRA@fcc.gov*                         and to                         *Nicole.Ongele@fcc.gov.*

# FOR FURTHER INFORMATION CONTACT:

For additional information about the information collection, contact Nicole Ongele at (202) 418-2991.

# SUPPLEMENTARY INFORMATION:

*OMB Control Number:*                     3060-0927.                

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

*Form Number:*                     N/A.                

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

*Respondents:*                     Business or other for-profit entities.                

*Number of Respondents:*                     4 respondents; 4 responses.                

*Estimated Time per Response:*                     5 hours.                

*Frequency of Response:*                     Annual reporting requirement.                

*Obligation to Respond:*                     Required to obtain or retain benefits. Statutory authority for this information collection is contained in 47 U.S.C. Sections 201(b), 219(b) and 220 of the Communications Act of 1934, as amended.                

*Total Annual Burden:*                     20 hours.                

*Total Annual Cost:*                     No cost.                

*Privacy Impact Assessment:*                     No impact(s).                

*Nature and Extent of Confidentiality:*                     There is no need for confidentiality. However, respondents may request materials or information submitted to the Commission be withheld from public inspection under 47 CFR 0.459 of the Commission's rules.                

*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. 201(b), 219(b) and 220, to have an attest engagement performed by an independent auditor every two years, over 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. The audit is to be conducted in compliance with generally accepted auditing standards (GAAS), except as otherwise directed by the Commission's Enforcement Bureau. The Responsible Accounting Office (RAO) letter requires that carriers' independent auditors:                

(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 is used by the Commission to determine whether the independent auditors are performing their audits independently and unbiased of the carrier they audit.

Federal Communications Commission.

Marlene H. Dortch,

Secretary, Office of the Secretary, Office of the Managing Director.

[FR Doc. 2014-27525 Filed 11-20-14; 8:45 am]

BILLING CODE 6712-01-P