In complying with
sections 4.1(c), (d) and (e) a Service Provider must:
(a) if
the Relevant Regulator has published general accounting guidelines for Service
Providers which apply to the accounts being prepared, comply with those
guidelines; or
(b) if
the Relevant Regulator has not published such guidelines, comply with
guidelines prepared by the Service Provider and approved by the Relevant
Regulator or, if there are no such guidelines, comply with such guidelines (if
any) as the Relevant Regulator advises the Service Provider apply to that
Service Provider from time to time.
Such guidelines may,
amongst other things, require the accounts to contain sufficient information,
and to be presented in such a manner, as would enable the verification by the
Relevant Regulator of the calculation of the Reference Tariffs for Covered
Pipelines.