Auditor Guidelines

About this Consultation

The new reconciliation rules (part J) and the revised part E came into effect on 1 May 2008. There are requirements within these rules for reconciliation participants and distributors to obtain an annual audit by an Electricity Commission Board (Board) approved auditor. The purpose of the audit is to show compliance with the requirements within the Electricity Governance Rules 2003 and amendments. These audits are to be submitted to the Board for approval, and audit summaries for each audit will be published on the Commission's website. The Commission has produced audit guidelines for auditors to follow when carrying out these audits.

Consultation was carried out on revised guidelines in September 2007. The Guidelines have subsequently been amended, and given the extent of the changes made, the Commission has decided to call for another round of consultation.

Consultation Papers

Appendix 1: Guideline for Reconciliation Participant Audits V1.4

appendix1.pdf | pdf | 215 KB | Last Changed: 29/06/2010 10:30am

Appendix 2: Guideline for Distributor Audits V1.5

appendix2.pdf | pdf | 185 KB | Last Changed: 29/06/2010 10:30am

Reconciliation Participant and Distributor Audit Guidelines

consultation-paper.pdf | pdf | 63 KB | Last Changed: 29/06/2010 10:30am

This page is related to: Retail and Wholesale Market.