A universal postal service provider is required to comply with the Accounting Direction (See: Document No. 17/06 (D02/17), dated 20 January 2017)
This Accounting Direction requires audited regulatory (separated) accounts which record the volume, revenue, and cost information of each universal postal service.
These audited regulatory accounts are critical information for ComReg to assess how the universal postal service is performing financially, for assessing universal postal services’ prices for compliance with the cost orientation tariff requirement of the Postal Act, and for other regulatory requirements.