CTT is required to maintain, as set out in Article 19 of the Basic Law for Postal Services and in clause 13 of the Concession, an analytical accounting system that allows the costs associated with each service to be determined. The maintenance of this system is also designed to ensure that the principle of cost orientation of prices is followed (paragraph 3 of article 2 of the Price Convention).
In this context, an audit was carried out in 2008, along with a consultation regarding the examination of results of the 2005 and 2007 ACS of CTT, whereby ICP-ANACOM passed a determination in early 2009 on the respective findings and declarations of conformity of the system and the results obtained.
Also in 2008, by determination of 8 October 2008, ICP-ANACOM contracted the audit of the 2007 results of CTT's ACS. This audit began in 2008, whereas the conclusion and determination of ICP-ANACOM on the respective findings and the declaration of conformity is expected during 2009.