Goto Section: 64.903 | 64.1001 | Table of Contents

FCC 64.904
Revised as of
Goto Year:1996 | 1998
Sec. 64.904  Independent audits.

    (a) Each local exchange carrier required to file a cost allocation 
manual, by virtue of having annual operating revenues that equal or 
exceed the indexed revenue threshold for a given year or by order of the 
Commission, shall have an audit performed by an independent auditor on 
an annual basis, with the initial audit performed in the calendar year 
after the carrier is first required to file a cost allocation manual. 
The audit shall provide a positive opinion on whether the applicable 
data shown in the carrier's annual report required by Sec. 43.21(e)(2) 
of this chapter present fairly, in all material respects, the 
information of the carrier required to be set forth therein in 
accordance with the carrier's cost allocation manual, the Commission's 
Joint Cost orders issued in conjunction with CC Docket No. 86-111 and 
the Commission's rules and regulations including Secs. 32.23 and 32.27 
of this chapter, 64.901, and 64.903 in force as of the date of the 
auditor's report. The audit shall be conducted in accordance with 
generally accepted auditing standards, except as otherwise directed by 
the Chief, Common Carrier Bureau.
    (b) The report of the independent auditor shall be filed at the time 
that the local exchange carrier files the annual report required by 
Sec. 43.21(f)(2) of this chapter.

[ 57 FR 4375 , Feb. 5, 1992, as amended at  62 FR 39779 , July 24, 1997]

         Subpart J--International Settlements Policy and Waivers


Goto Section: 64.903 | 64.1001

Goto Year: 1996 | 1998
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