Economic inspections
Under the Communications Market Act (393/2003), the cost-accounting procedures of telecommunications operators on which an obligation to use cost-accounting procedures has been imposed shall be inspected annually. Respectively, the accounting separation calculations shall be inspected, if an obligation of accounting separation has been imposed on the operator. According to the Communications Market Act, the economic inspections shall be made by operators’ auditors. The obligations of cost-accounting procedures and accounting separation imposed on telecommunications operators serve as tools for FICORA in the monitoring of pricing.
Economic inspections involve guidelines for telecommunications operators regarding, among other things, the description of cost-accounting procedures and accounting separation.