139P.— (1) The Commission may appoint a person to carry out an audit under this section, and may by notice in writing require the provider of a designated online service to co-operate with any person appointed.

(2) A notice under subsection (1) may relate to audits to be undertaken periodically, at intervals specified in the notice.

(3) The purpose of an audit under this section is—

(a) to enable the Commission to assess compliance by the provider with provisions of an online safety code that relate to the handling of communications by which users raise complaints or other matters relating to designated online services with the providers of those services, and

(b) to provide the Commission with information to identify any trends in complaints or other matters raised by such communications that may be relevant to the Commission’s functions under this Part.

(4) A person appointed to carry out an audit under this section—

(a) must be independent of the provider, and

(b) must not be a Commissioner, or a member of the staff of the Commission.

(5) A notice under this section must—

(a) identify the person appointed to carry out the audit,

(b) identify the provisions of the online safety code that the audit is to assess compliance with,

(c) state when the audit is to commence,

(d) specify the co-operation that may be requested by the person appointed, and

(e) require the provider to provide that co-operation, subject to reasonable notice being given by the person appointed.

(6) The co-operation that may be specified under subsection (5)(d) may include the taking, on reasonable notice from the person carrying out the audit, of steps specified by that person that are reasonably required to assist the carrying out of an audit under this section.

(7) A person who carries out an audit under this section shall provide the Commission with a report on the audit, setting out any information relevant to an assessment in accordance with subsection (3)(a), and any information relevant for the purposes of subsection (3)(b).

(8) The Commission shall provide a copy of the report—

(a) to the provider concerned, and

(b) to the Minister,

and shall give the provider an opportunity to make representations in writing to the Commission on the report within such period as the Commission specifies.

(9) After considering any representations made under subsection (8), the Commission shall publish the report on a website maintained by it, with any redactions the Commission considers necessary on grounds of the personal, confidential or commercially sensitive nature of any part of the report.

(10) If the Commission is notified by a nominated body of a matter that appears to the Commission to be relevant to compliance by a provider with a provision of the kind mentioned in subsection (3)(a), the Commission shall consider that matter for the purpose of deciding whether to exercise its functions under this section.

(11) A provider who fails without reasonable excuse to comply with a notice under subsection (1) shall be guilty of a category 1 offence.]