Audit Guideline

Guideline No. 22 – Regulatory Audits of Energy Businesses (link to document) (the Guideline), sets out the requirements of the Commission when requesting that energy licensees undertake regulatory audits. The Guideline outlines how the regulatory audit scope will be determined, how the auditor will be approved, what governance arrangements will apply during the audit process and the form and format of the audit report.

The Guideline is published by the Commission under the Essential Services Commission Act 2001 and applies to licensed energy businesses (licensees) under the Electricity Industry Act 2000 (the Electricity Act) and the Gas Industry Act 2001 (the Gas Act).


Essential Services Commission