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

  All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.
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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

Table of Amendments