Electronic and Postal Communications (Accounting Separation)  G.N. No. 426 (contd)  GOVERNMENT NOTICE NO. 426 published on 9/12/2011 THE ELECTRONIC AND POSTAL COMMUNICATIONS ACT (CAP.306) _______ REGULATIONS _______ THE ELECTRONIC AND POSTAL COMMUNICATIONS (ACCOUNTING SEPARATION) REGULATIONS, 2011 ARRANGEMENT OF REGULATIONS Regulation Title PART I PRELIMINARY PROVISIONS 1. Citation 2. Application 3. Interpretation PART II ACCOUNTING SEPARATION 4. Preparation of separated accounts 5. Content and structure of separated accounts 6. Presentation of financial statement 7. Audit of separated accounts PART III MISCELLANEOUS PROVISIONS 8. Publication of separated accounts 9. Timing of separated accounts 10. Format of separated accounts 11. Appeals of accounting separation 12. Offences and Penalties 135