AER - Auditors Panel Handbook - Version 2 - April 2021 (SUPERSEDED)

The AER has updated its Retailer reliability obligation (RRO) Auditors panel handbook. The RRO places contract reporting obligations on liable entities (retailers and large market customers that purchase directly from the wholesale market) in a given region when a reliability gap has been identified and a reliability instrument issued. The National Electricity Rules (NER) require liable entities to appoint an independent auditor to review and approve elements of their reports to the AER. The AER maintains an auditors panel, from which liable entities must choose their auditor.

The updated auditors panel handbook clarifies arrangements for future applications to join the panel, and for our monitoring and oversight of the panel more generally.