Following our February 2017 consultation, and to support the efficient operation of the electricity industry and the participant audit regime, we have decided to create the following inherent risk registers and amend the following audit guidelines:

  1. Inherent risk register guidelines
  2. Audit Regime Inherent Risk Register – Distributors
  3. Audit Regime Inherent Risk Register – ATHs
  4. Audit Regime Inherent Risk Register – Reconciliation Participants
  5. Audit Regime Inherent Risk Register – Metering Equipment Providers
  6. Audit Regime Inherent Risk Register – Dispatchable Load Purchasers
  7. ATH Auditor Guidelines
  8. Dispatchable Load Purchaser Auditor Guidelines
  9. Metering Equipment Provider Auditor Guidelines
  10. Reconciliation Participant Auditor Guidelines
  11. Distributor Auditor Guidelines

We have published a summary of submissions, decision paper, and the new supporting information and updated guidelines below. The inherent risk registers and audit guidelines and supporting information support the Electricity Industry Participation Code Amendment (Requirements and Processes for Audits) 2016, and are effective from when the Code amendment comes into force on 1 June 2017.