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Exhibit 1 REPORT OF INDEPENDENT REGISTERED CHARTERED ACCOUNTANTS To the Board of Directors of TELUS Corporation: We have audited the consolidated financial statements of TELUS Corporation as
at December 31, 2003 and 2002 and for the years then ended, and have issued our
report dated February 2, 2004, except as to Note 16(c), which is as of February
12, 2004; such financial statements and report are included in the 2003 Form
40-F. We have also audited the following Supplemental United States GAAP
Disclosures of TELUS Corporation for the years ended December 31, 2003 and
2002, which are included herein and which were prepared to comply with the
requirements of Item 18 of Form 20-F. This supplemental disclosure is the
responsibility of the Companys management. Our responsibility is to express an
opinion thereon based on our audits. In our opinion, the Supplemental United
States GAAP Disclosures for the years ended December 31, 2003 and 2002, when
considered in relation to the 2003 and 2002 basic financial statements taken as
a whole, present fairly, in all material respects, the information set forth
therein.  /s/   Deloitte & Touche LLP




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TELUS CORPORATION SUPPLEMENTAL UNITED
STATES GAAP DISCLOSURES FOR THE THREE-MONTH ANDNINE-MONTH PERIODS
ENDED SEPTEMBER 30, 2004 AND 2003 (unaudited),AND THE YEARS ENDED DECEMBER 31, 2003 AND 2002 The following information should be read in conjunction with the TELUS
Corporation (the Company) unaudited interim consolidated financial statements
for the periods ended September 30, 2004 and 2003, and the TELUS Corporation
audited consolidated financial statements for the years ended December 31, 2003
and 2002. Significant differences between Canadian and United States generally
accepted accounting principles (GAAP) are described in Note 20 and Note 22 of
the Companys interim consolidated financial statements for the periods ended
September 30, 2004 and 2003, and the TELUS Corporation audited consolidated
financial statements for the years ended December 31, 2003 and 2002,
respectively. In addition to the significant differences described in the
aforementioned Notes, presentation of the following disclosure would be
required under United States GAAP as specified in Item 18 of Form 20-F:  1.
    
    Additional Disclosure  Under United States GAAP, discrete disclosure is required of cost of
sales and service and selling, general and administrative expenses. Cost
of sales and service include cost of goods sold and costs to operate and
maintain access to and usage of the Companys telecommunication
infrastructure. Selling, general and administrative costs include sales
and marketing costs (including commissions), customer care, bad debt
expense, real estate costs and corporate overhead costs such as
information technology, finance (including billing services, credit and
collection), legal, human resources and external affairs.Employee salaries, benefits and related costs are included in one of the
two components of operations expense to the extent that the costs are
related to the component functions. Three months
    
    Nine monthsPeriods ended September 30 (unaudited) (millions)
    
    2004
    
    2003
    
    2004
    
    2003Operations expense:Cost of sales and service
    
    $
    612.2
    
    
    $
    572.2
    
    
    $
    1,790.0
    
    
    $
    1,707.3Selling, general and administrative
    
    
    500.6
    
    
    
    479.5
    
    
    
    1,469.5
    
    
    
    1,468.0$
    1,112.8
    
    
    $
    1,051.7
    
    
    $
    3,259.5
    
    
    $
    3,175.3
  Years ended December 31 (millions)
    
    2003
    
    2002Operations expense:Cost of sales and service
    
    $
    2,299.3
    
    
    $
    2,467.5Selling, general and administrative
    
    
    2,002.6
    
    
    
    2,020.6$
    4,301.9
    
    
    $
    4,488.1