Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006 (Cth)

Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006

as amended

made under subsection 136C(5) of the

Telecommunications Act 1997

This compilation was prepared on 29 May 2014

taking into account amendments up to Telecommunications (Approved Auditors and Auditing Requirements) Determination Variation 2014 (No 1)

Prepared by the Australian Communications and Media Authority

1              Name of Determination

This Determination is the Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006.

2              Commencement

This Determination commences on the day after it is registered.

3              Definitions

In this Determination:

Act means the Telecommunications Act 1997;

refundable cost has the meaning given by section 136E of the Act; and

statement of costs means a written statement of the kind referred to in subparagraph 136C(1)(e)(i) or subparagraph 136C(3A)(e)(i) of the Act.

Note   ACMA is defined in section 7 of the Act.

4              Purpose of Determination

Under subsection 136C(5) of the Act, the ACMA may make a determination specifying:

(a)    the persons who are to be approved auditors; and

(b)    the requirements that are to be approved auditing requirements;

for the purposes of subparagraph 136C(1)(e)(iii) and subparagraph 136C(3A)(e)(iii) of the Act.

5              Approved auditors

For paragraph 136C(5)(a) of the Act, an approved auditor is a person who is a practising member of:

(a)    the Australian Society of Certified Practicing Accountants (CPA Australia); or

(b)    the Institute of Chartered Accountants of Australia (ICAA).

6              Approved auditing requirements

For paragraph 136C(5)(b) of the Act, the approved auditing requirements are:

(a)    a statement of costs must only include costs that are refundable costs; and

(b)    each of the costs listed in a statement of costs must be accurate and supported by relevant documentary evidence demonstrating that the costs have been incurred.

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Note

[1]

          All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See

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Notes to the Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006

Note 1

The Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006 (in force under subsection 136C(5) of the Telecommunications Act 1997) as shown in this compilation is amended as indicated in the Tables below.

Table of Instruments

Title	Date of FRLI registration	Date of commencement	Application, saving or transitional provisions
Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006	24 March 2006 (see F2006L00924)	25 March 2006	___
Telecommunications (Approved Auditors and Auditing Requirements) Determination Variation 2011 (No 1)	5 October 2011 (see F2011L02024)	6 October 2011	___
Telecommunications (Approved Auditors and Auditing Requirements) Determination Variation 2014 (No 1)	20 May 2014 (see F2014L00570)	21 May 2014	___

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 3.........................................

rs. 2011 No.1

am. 2014 No.1

S. 4.........................................

am. 2011 No. 1; 2014 No.1

S. 6.........................................

rs. 2011 No. 1