Document ID: chunk:federal_register_of_legislation:F2022L00739:body:0:p6
Version: federal_register_of_legislation:F2022L00739
Segment Type: other
Provision Reference: 
Character Range: 13858–16809

sets out requirements relating to the provision of audit reports to the ACMA.
     (7)     The objectives of the audit must include determining whether the primary universal service provider:

        (a)     has prepared a compliance report required under section 11; and

        (b)     kept any records of a kind described in Part 2 required under these Rules,
           in accordance with the requirements of these Rules.
   15 Nomination of auditor
     (1)     This section applies to a primary universal service provider that has received a notice under paragraph 14(3)(a), 14(5)(a) or 14(5)(b), as the case may be.
     (2)     The primary universal service provider must, no later than 21 days after receipt of the notice, or such longer period as the ACMA may agree in writing, notify the ACMA in writing of its choice of auditor.
     (3)     The ACMA may, by written notice given to the primary universal service provider:

        (a)     approve the choice of auditor; or

        (b)     reject the choice of auditor.
     (4)     Within 14 days after receipt of a notice given under paragraph (3)(b), or such longer period as the ACMA may agree in writing, the primary universal service provider must notify the ACMA in writing of a new choice of auditor.
     (5)     The ACMA may, by written notice given to the primary universal service provider:

        (a)     approve the new choice of auditor; or

        (b)     require the primary universal service provider to contract with a specified auditor or any auditor from a specified group of auditors.
     (6)     The primary universal service provider must take all necessary steps to ensure that the auditor:

        (a)     complies with the applicable terms of reference under section 14; and

        (b)     is able to form an opinion in relation to the achievement of the objectives of the audit referred to in subsection 14(7).
   16 Requirement to provide audit report to the ACMA
     (1)     This section applies to a primary universal service provider if sections 13, 14 and 15 apply to the primary universal service provider.
     (2)     Upon receipt by the primary universal service provider of the audit report from the auditor, the provider must, within 14 days, or such longer period as the ACMA may agree in writing, give the audit report to the ACMA.
     (3)     The primary universal service provider must take all necessary steps to ensure that the auditor provides an audit report meeting the description in subsection (4).
     (4)     For the purposes of this section, an audit report must include:

        (a)     an audit plan outlining the scope and coverage of the audit;

        (b)     an audit memorandum stating how the audit scope and objectives have been applied; and

        (c)     an expression of opinion as to whether the primary universal service provider has:

            (i)                 prepared a compliance report required