The Responsible Accounting Officer
Letter (RAO) requires that carriers' independent auditors disclose
in writing, on an annual basis, all relationships between the
auditor and its related entities and the carrier and its related
entities that in the auditor's professional judgment may reasonably
be thought to bear on independence; confirm in writing in its
professional judgment it is independent of the carrier; and discuss
the auditor's independence. The information will be used to
determine whether the independent auditors are performing their
audits independently and unbiased of the carrier they
audit.
US Code:
47
USC 201 Name of Law: Communications Act of 1934, as amended
US Code: 47
USC 219 Name of Law: Communications Act of 1934, as amended
US Code: 47
USC 220 Name of Law: Communications Act of 1934, as amended
The adjustment in the number of
independent auditors (respondents) who audit local exchange
carriers (LECs) subject to accounting requirements of Sections 201,
219, and 220 the Communications Act of 1934, as amended, has
decreased from five to four due to a decrease in the number of
audits.
$1,295
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Talya Lewis 202 418-1106
talya.lewis@fcc.gov
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.