Document ID: chunk:federal_register_of_legislation:F2018L00721:reg:16
Version: federal_register_of_legislation:F2018L00721
Segment Type: reg
Provision Reference: reg 16
Character Range: 19792–20947

16  Requirement to provide audit report to the ACMA
(1) This section applies to a retail carriage service provider if sections 13, 14 and 15 apply to the provider.
(2) Upon receipt by the retail carriage service provider of the audit report from the auditor, the provider must:
          (a) within 14 days; or
          (b) or such longer period as the ACMA may agree in writing,
            give the audit report to the ACMA.
(3) The retail carriage 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 retail carriage service provider has:
            (i) prepared any complaints reports required under section 11; and
            (ii) kept any records of a kind described in Part 2 required under these Rules,
in accordance with the requirements of these Rules.