Document ID: chunk:federal_register_of_legislation:F2023L01334:clause:2_21
Version: federal_register_of_legislation:F2023L01334
Segment Type: clause
Provision Reference: sch 2 cl 21
Character Range: 24270–25351

21  Requirement to provide audit report to the ACMA
 (1) This section applies to a carriage service provider if sections 18, 19 and 20 apply to the provider.
 (2) Upon receipt by the 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 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 carriage service provider has:
(i) prepared any compliance reports required under section 13; and
(ii) kept any records of a kind described in Part 2 required under these Rules,
             in accordance with the requirements of these Rules.

Part 6—Transitional