Sections 64.901, 64.904, and 64.905, Auditor's Attestation and Certification

Each incumbent local exchange carrier required to file a cost allocation manual is required to have either an attest engagement or a financial audit performed by an independent auditor biennially. Mid-sized carriers are required to file a certification with the Commission stating that they are in compliance with 47 CFR section 64.901. The requirements are imposed to ensure that the carriers are properly complying with Commission rules. They serve as an important aid in the Commission's monitoring program.

The latest form for Sections 64.901, 64.904, and 64.905, Auditor's Attestation and Certification expires 2022-02-28 and can be found here.