<p dir="ltr">Hi,</p>
<p dir="ltr">I think we should always try to avoid limiting the role of keeping ICANN accountable to an individual/entity. The entire community rather should hold ICANN accountable, that can happen by putting in place mechanism that ensure transparency in access to data with improve communication between the community and ICANN staff (board).</p>
<p dir="ltr">That is why I will disagree with Kieren on having a person/entity keeping ICANN accountable financially. What is important is that community participate in selecting audit firm(preferred feature) and the subsequent audit report accessible to the community for review and query if required.</p>
<p dir="ltr">Regards<br>
sent from Google nexus 4<br>
kindly excuse brevity and typos.</p>
<div class="gmail_quote">On 24 Mar 2015 14:30, &quot;Kieren McCarthy&quot; &lt;<a href="mailto:kierenmccarthy@gmail.com">kierenmccarthy@gmail.com</a>&gt; wrote:<br type="attribution"><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
<div>So I think the answer in this case would not be to try to decide a new audit mechanism but instead create a role where someone suitably qualified is allowed to compel production of financial records as an independent financial reviewer.</div>
<div><br></div>
<div>A sort of GAO role for ICANN. This person/entity would then have the ability and flexibility to keep ICANN in check financially.</div>
<div><br></div>
<div><br></div>
<div>Kieren</div>
<div>
<br>-<br>[sent through phone]</div>
<br><br><div class="gmail_quote"><p>On Mon, Mar 23, 2015 at 10:51 PM, Paul Rosenzweig <span dir="ltr">&lt;<a href="mailto:paul.rosenzweig@redbranchconsulting.com" target="_blank">paul.rosenzweig@redbranchconsulting.com</a>&gt;</span> wrote:<br></p><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div lang="EN-US"><div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">That’s why I called it a “forensic audit” – it’s a practice I’m familiar with that I’ve heard go by that name, but I am comfortable with “deep dive.”   I am not asking after the annual financials for the last 5 years – but a deeper examination of line-item expenditures and such.  At the top level, the financials ICANN releases which talk about thinks like administrative expenses have much less detail than I am suggesting we should be interested in – either as part of the CCWG’s review or as part of a longer-term WS2 project for the “Community Council” (of what ever form it takes) to undertake to see where the expenditures are going on a more granular basis.<p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><p> </p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Cheers<p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Paul<p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><p> </p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Paul Rosenzweig<p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><a href="mailto:paul.rosenzweigesq@redbranchconsulting.com" target="_blank"><span style="color:#0563c1">paul.rosenzweig@redbranchconsulting.com</span></a> <p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">O: <a href="tel:%2B1%20%28202%29%20547-0660" value="+12025470660" target="_blank">+1 (202) 547-0660</a><p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">M: <a href="tel:%2B1%20%28202%29%20329-9650" value="+12023299650" target="_blank">+1 (202) 329-9650</a><p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">VOIP: <a href="tel:%2B1%20%28202%29%20738-1739" value="+12027381739" target="_blank">+1 (202) 738-1739</a><p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Skype: paul.rosenzweig1066<p></p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><a href="http://www.redbranchconsulting.com/index.php?option=com_content&amp;view=article&amp;id=19&amp;Itemid=9" target="_blank"><span style="color:#0563c1">Link to my PGP Key</span></a><p></p></span></p>
<p class="MsoNormal"><a href="http://www.rsaconference.com/events/us15/register?utm_source=inhouse&amp;utm_medium=email&amp;utm_campaign=signature-us2015" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d;text-decoration:none"><div>&lt;image001.jpg&gt;</div></span></a><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><p></p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><p> </p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif"> Greg Shatan [mailto:<a href="mailto:gregshatanipc@gmail.com" target="_blank">gregshatanipc@gmail.com</a>] <br><b>Sent:</b> Monday, March 23, 2015 5:32 PM<br><b>To:</b> Carrie Devorah<br><b>Cc:</b> Paul Rosenzweig; &lt;<a href="mailto:accountability-cross-community@icann.org" target="_blank">accountability-cross-community@icann.org</a>&gt;<br><b>Subject:</b> Re: [CCWG-ACCT] Meeting with CCWG Advisors<p></p></span></p>
<p class="MsoNormal"></p>
<p> </p>
<div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">The financial auditing process is a highly-defined and regulated process.  A number of reforms were introduced after Enron, to avoid more Enrons.  Within the definition and restrictions of what a financial audit is, I think we can assume that BDO is doing an appropriate, professional job.  BDO will follow the same &quot;playbook&quot; no matter who the client is.  I don&#39;t think it&#39;s fruitful for this group to pursue global reforms of the financial audit process, so I suggest we not pursue inquiries that assume the process is per se corrupt.  I also don&#39;t think it&#39;s fruitful to redesign the standard financial audit.  That said, there&#39;s probably valid accountability questions along the lines of &quot;How does the community gain transparency and insight into the audit process?&quot; &quot;Are the current methods for doing so sufficient?<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">More interesting, and really a different inquiry is the &quot;audit&quot; proposed by Paul and alluded to by Kieren, which for the sake of clarity we probably shouldn&#39;t call an &quot;audit&quot; at all (since that&#39;s what brought this thread into the weeds in the first place).  I&#39;m not sure if there&#39;s a proper term for it.  I&#39;ll just call it the &quot;deep dive.&quot;<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">What would this deep dive consist of?<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">Is it limited to financial matters?<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">What are we hoping to look at?<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">What powers are part of this deep dive?  (Note: I think financial auditors don&#39;t really have any &quot;power&quot; -- they can raise red flags and make recommendations, but they can&#39;t force the client to eat its spinach.  I think the worst they can do is walk away.  But this is not really my field, so I might be wrong about that.)<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">How does it differ from the ATRT reviews?<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif">Just a few thoughts....<p></p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal"><span style="font-family:&quot;Verdana&quot;,sans-serif"><p> </p></span></p></div>
<div><p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:&quot;Verdana&quot;,sans-serif">Greg<p></p></span></p></div>
</div>
<div>
<p class="MsoNormal"></p>
<p> </p>
<div>
<p class="MsoNormal">On Mon, Mar 23, 2015 at 4:32 PM, &lt;<a href="mailto:carriedev@gmail.com" target="_blank">carriedev@gmail.com</a>&gt; wrote:</p>
<p></p>
<blockquote style="border:none;border-left:solid #cccccc 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<div>
<div>
<p class="MsoNormal">The independent auditor does not work for free. You made my point. They work for the entity paying them. Hence, if you are working for the entity paying you then you are not independent, you are a contractor.</p>
<p></p>
</div>
<div>
<p class="MsoNormal"></p>
<p> </p>
</div>
<div>
<p class="MsoNormal">FYI, I caught this article. How odd swifts people get the special access?</p>
<p></p>
</div>
<div><div>
<p class="MsoNormal"><a href="http://www.adweek.com/prnewser/taylor-swift-bought-up-all-your-dot-porn-urls/111297?utm_content=post5-title&amp;utm_source=prnewser&amp;utm_medium=newsletter&amp;utm_campaign=dailynewsletter20150323" target="_blank">http://www.adweek.com/prnewser/taylor-swift-bought-up-all-your-dot-porn-urls/111297?utm_content=post5-title&amp;utm_source=prnewser&amp;utm_medium=newsletter&amp;utm_campaign=dailynewsletter20150323</a></p>
<p></p>
</div></div>
<div>
<p class="MsoNormal"></p>
<p> </p>
</div>
<div>
<p class="MsoNormal">Carrie</p>
<p></p>
</div>
<div>
<p class="MsoNormal"><a href="http://Www.Centerforcopyrightintegrity.com" target="_blank">Www.Centerforcopyrightintegrity.com</a></p>
<p></p>
</div>
<div>
<p class="MsoNormal"></p>
<p> </p>
</div>
<div>
<p class="MsoNormal"><br>Sent from my iPad</p>
<p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>On Mar 23, 2015, at 9:07 AM, &quot;Paul Rosenzweig&quot; &lt;<a href="mailto:paul.rosenzweig@redbranchconsulting.com" target="_blank">paul.rosenzweig@redbranchconsulting.com</a>&gt; wrote:</p>
<p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div>
<p class="MsoNormal"><a name="14c4bf9e80786988_14c48579b3217ce2__MailEndCompose"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">I agree.  My point (unlike Carrie’s) is not about the independence, but about the lack of depth currently ….</span></a></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"> </span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">P</span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"> </span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Paul Rosenzweig</span></p>
<p></p>
<p class="MsoNormal"><a href="mailto:paul.rosenzweigesq@redbranchconsulting.com" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#0563c1">paul.rosenzweig@redbranchconsulting.com</span></a><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"> </span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">O: <a href="tel:%2B1%20%28202%29%20547-0660" target="_blank">+1 (202) 547-0660</a></span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">M: <a href="tel:%2B1%20%28202%29%20329-9650" target="_blank">+1 (202) 329-9650</a></span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">VOIP: <a href="tel:%2B1%20%28202%29%20738-1739" target="_blank">+1 (202) 738-1739</a></span></p>
<p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Skype: paul.rosenzweig1066</span></p>
<p></p>
<p class="MsoNormal" style="text-align:justify"><a href="http://www.redbranchconsulting.com/index.php?option=com_content&amp;view=article&amp;id=19&amp;Itemid=9" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#0563c1">Link to my PGP Key</span></a></p>
<p></p>
<p class="MsoNormal"><a href="http://www.rsaconference.com/events/us15/register?utm_source=inhouse&amp;utm_medium=email&amp;utm_campaign=signature-us2015" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d;text-decoration:none">&lt;image001.jpg&gt;</span></a></p>
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<div><div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"> </span></p>
<p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif"> Seun Ojedeji [<a href="mailto:seun.ojedeji@gmail.com" target="_blank">mailto:seun.ojedeji@gmail.com</a>] <br><b>Sent:</b> Monday, March 23, 2015 8:56 AM<br><b>To:</b> Carrie Devorah<br><b>Cc:</b> <a href="mailto:accountability-cross-community@icann.org" target="_blank">accountability-cross-community@icann.org</a>; Paul Rosenzweig<br><b>Subject:</b> Re: [CCWG-ACCT] Meeting with CCWG Advisors</span></p>
<p></p>
<p class="MsoNormal"> </p>
<p></p>
<p>I beg to differ Carrie, I don&#39;t understand the rationale behind your claim that an audit will lack independence (credibility) because ICANN is paying. Please tell me which audit company does free auditing without being paid....most organisations that use external auditors pay them from the same company money and that does not diminish the vl credibility of the report.</p>
<p></p>
<p>I think we may be introducing so much unrealistic examples in this process.</p>
<p></p>
<p>Regards</p>
<p></p>
<p>sent from Google nexus 4<br>kindly excuse brevity and typos.</p>
<p></p>
<div>
<p class="MsoNormal">On 23 Mar 2015 12:40, &quot;Carrie&quot; &lt;<a href="mailto:carriedev@gmail.com" target="_blank">carriedev@gmail.com</a>&gt; wrote:</p>
<p></p>
<blockquote style="border:none;border-left:solid #cccccc 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt">
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<div>
<p class="MsoNormal">The fact that ICANN&#39;s Board oversees the audit is a statement that the audit is NOT an independent independent audit. Does ICANN pay for that audit too? I expect they do hence people that pay tend to get the results they seek so from the contractor wanting more work hence the question of the auditing entity, do they do work for Board members and other related affiliates and associations too.</p>
<p></p>
</div>
<div>
<p class="MsoNormal"> </p>
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<div>
<p class="MsoNormal">Sincerely</p>
<p></p>
</div>
<div>
<p class="MsoNormal">Carrie Devorah</p>
<p></p>
</div>
<div>
<p class="MsoNormal"><a href="http://Www.centerforcopyrightintrgrity.com" target="_blank">Www.centerforcopyrightintrgrity.com</a> <br><br>Sent from my iPhone</p>
<p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>On Mar 23, 2015, at 5:46 AM, &quot;Paul Rosenzweig&quot; &lt;<a href="mailto:paul.rosenzweig@redbranchconsulting.com" target="_blank">paul.rosenzweig@redbranchconsulting.com</a>&gt; wrote:</p>
<p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div>
<p class="MsoNormal"><a name="14c4bf9e80786988_14c48579b3217ce2_14c466f4758134b8__MailE"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Thanks.   I did mean something more, but I appreciate the pointer …</span></a></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">P</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"> </span></p>
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<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Paul Rosenzweig</span></p>
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<p class="MsoNormal"><a href="mailto:paul.rosenzweigesq@redbranchconsulting.com" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#0563c1">paul.rosenzweig@redbranchconsulting.com</span></a><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"> </span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">O: <a href="tel:%2B1%20%28202%29%20547-0660" target="_blank">+1 (202) 547-0660</a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">M: <a href="tel:%2B1%20%28202%29%20329-9650" target="_blank">+1 (202) 329-9650</a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">VOIP: <a href="tel:%2B1%20%28202%29%20738-1739" target="_blank">+1 (202) 738-1739</a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Skype: paul.rosenzweig1066</span></p>
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<p class="MsoNormal" style="text-align:justify"><a href="http://www.redbranchconsulting.com/index.php?option=com_content&amp;view=article&amp;id=19&amp;Itemid=9" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#0563c1">Link to my PGP Key</span></a></p>
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<p class="MsoNormal"><a href="http://www.rsaconference.com/events/us15/register?utm_source=inhouse&amp;utm_medium=email&amp;utm_campaign=signature-us2015" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d;text-decoration:none">&lt;image002.jpg&gt;</span></a></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif"> Samantha Eisner [<a href="mailto:Samantha.Eisner@icann.org" target="_blank">mailto:Samantha.Eisner@icann.org</a>] <br><b>Sent:</b> Monday, March 23, 2015 5:30 AM<br><b>To:</b> Paul Rosenzweig; &#39;Jordan Carter&#39;; &#39;Arun Sukumar&#39;<br><b>Cc:</b> &#39;Accountability Cross Community&#39;<br><b>Subject:</b> Re: [CCWG-ACCT] Meeting with CCWG Advisors</span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:&quot;Calibri&quot;,sans-serif;color:black">Hi Paul - </span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:&quot;Calibri&quot;,sans-serif;color:black">I recognize that you may be discussing a different type of audit than a straight audit of financials, but I thought it was of value to point out that ICANN has, for many years, been subject to an audit of its financial records performed by an independent auditor.  Each year’s audited financial statements is available from the ICANN historical financials page at <a href="https://www.icann.org/resources/pages/governance/historical-en" target="_blank">https://www.icann.org/resources/pages/governance/historical-en</a>.  The ICANN Board’s Audit Committee oversees the auditor selection and reporting process.  </span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:&quot;Calibri&quot;,sans-serif;color:black">In addition, to the extent the surplus you raise is then placed into a reserve fund, principles for the management of the operating fund and reserve fund are included within ICANN’s investment policy (<a href="https://www.icann.org/resources/pages/investment-policy-2014-07-30-en?routing_type=path" target="_blank">https://www.icann.org/resources/pages/investment-policy-2014-07-30-en?routing_type=path</a>), which is regularly reviewed.  </span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:black">From: </span></b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:black">Paul Rosenzweig &lt;<a href="mailto:paul.rosenzweig@redbranchconsulting.com" target="_blank">paul.rosenzweig@redbranchconsulting.com</a>&gt;<br><b>Date: </b>Sunday, March 22, 2015 at 12:57 PM<br><b>To: </b>&#39;Jordan Carter&#39; &lt;<a href="mailto:jordan@internetnz.net.nz" target="_blank">jordan@internetnz.net.nz</a>&gt;, &#39;Arun Sukumar&#39; &lt;<a href="mailto:arun.sukumar@nludelhi.ac.in" target="_blank">arun.sukumar@nludelhi.ac.in</a>&gt;<br><b>Cc: </b>&#39;Accountability Cross Community&#39; &lt;<a href="mailto:accountability-cross-community@icann.org" target="_blank">accountability-cross-community@icann.org</a>&gt;<br><b>Subject: </b>Re: [CCWG-ACCT] Meeting with CCWG Advisors</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">This is a very useful point – one, that I’ve been making in other contexts for a while.  Two things we should consider requiring:</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Conduct and publicly release a five-year forensic audit. Before entrusting ICANN with greater autonomy, it should provide evidence that its financial and management decisions have been sound and comport with accepted business practices.</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Conduct an annual outside audit. ICANN should be required to contract with an internationally recognized auditing firm (such as Deloitte, Dettica, PricewaterhouseCoopers, Ernst &amp; Young, or KPMG) to conduct and publicly release an annual audit of the organizations. The costs should be paid by ICANN and the new IANA consortium and the auditing firm should be eligible only if it does not have a pre-existing contract with ICANN.</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">One other point:  If, as seems to be the case, ICANN’s current fee structure creates an excess of income over expenses, thought should be given to requiring a rebate of some sort --- it is not wise for a “non-profit” to routinely run a surplus as that will be an inducement to expand the mission into new areas where the $ can usefully be spent.</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Paul Rosenzweig</span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><a href="mailto:paul.rosenzweigesq@redbranchconsulting.com" target="_blank"><span style="color:#0563c1">paul.rosenzweig@redbranchconsulting.com</span></a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">O: <a href="tel:%2B1%20%28202%29%20547-0660" target="_blank">+1 (202) 547-0660</a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">M: <a href="tel:%2B1%20%28202%29%20329-9650" target="_blank">+1 (202) 329-9650</a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">VOIP: <a href="tel:%2B1%20%28202%29%20738-1739" target="_blank">+1 (202) 738-1739</a></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d">Skype: paul.rosenzweig1066</span></p>
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<p class="MsoNormal" style="text-align:justify"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d"><a href="http://www.redbranchconsulting.com/index.php?option=com_content&amp;view=article&amp;id=19&amp;Itemid=9" target="_blank"><span style="color:#0563c1">Link to my PGP Key</span></a></span></p>
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<p class="MsoNormal"><span style="color:black"><a href="http://www.rsaconference.com/events/us15/register?utm_source=inhouse&amp;utm_medium=email&amp;utm_campaign=signature-us2015" target="_blank"><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:#1f497d;text-decoration:none">&lt;image003.jpg&gt;</span></a></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:black">From:</span></b><span style="font-size:11.0pt;font-family:&quot;Calibri&quot;,sans-serif;color:black"> Jordan Carter [<a href="mailto:jordan@internetnz.net.nz" target="_blank">mailto:jordan@internetnz.net.nz</a>] <br><b>Sent:</b> Sunday, March 22, 2015 9:37 AM<br><b>To:</b> Arun Sukumar<br><b>Cc:</b> Accountability Cross Community<br><b>Subject:</b> Re: [CCWG-ACCT] Meeting with CCWG Advisors</span></p>
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<p class="MsoNormal"><span style="color:black">Another question which came up in the discussion this afternoon, is the question of &quot;following the money&quot; - what does economic influence translate into in terms of power within ICANN, and how is the CCWG taking account of this?</span></p>
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<p class="MsoNormal"><span style="color:black">It&#39;s an important question that I am not sure we&#39;ve spent much time on yet.</span></p>
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<p class="MsoNormal"><span style="color:black">bests</span></p>
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<p class="MsoNormal"><span style="color:black">On 22 March 2015 at 11:34, Arun Sukumar &lt;<a href="mailto:arun.sukumar@nludelhi.ac.in" target="_blank">arun.sukumar@nludelhi.ac.in</a>&gt; wrote:</span></p>
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<p class="MsoNormal"><span style="color:black">Valerie D&#39;Costa, an advisor to the CCWG, raised a couple of interesting and important questions on process and substance. I hope this is a faithful reproduction. </span></p>
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<p class="MsoNormal"><span style="color:black">On process:</span></p>
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<p class="MsoNormal"><span style="color:black">1. What should be the role of advisors? Should they offer advice on the basis of unanimity or &quot;rough consensus&quot;, or just provide input independently? </span></p>
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<p class="MsoNormal"><span style="color:black">2. Should advisors restrict their role to responding to questions that have been flagged by the CCWG and routed through the chairs? Or should they/ can they flag issues they feel are important - weighed from their expertise. </span></p>
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<p class="MsoNormal"><span style="color:black">On substance:</span></p>
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<p class="MsoNormal"><span style="color:black">1. How is the accountability process taking stock of the evolving &quot;global internet community&quot;, given that it is going to be driven by numbers from the  developing world? </span></p>
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<p class="MsoNormal"><span style="color:#888888">arun</span></p>
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<p class="MsoNormal"><span style="color:#888888">@<a href="http://www.twitter.com/arunmsukumar" target="_blank">arunmsukumar</a></span></p>
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<p class="MsoNormal"><span style="color:#888888">Senior Fellow, <a href="http://www.ccgdelhi.org" target="_blank">Centre for Communication Governance</a></span></p>
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<p class="MsoNormal"><span style="color:#888888">Ph: <a href="tel:%2B91-9871943272" target="_blank">+91-9871943272</a></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="color:black"><br>_______________________________________________<br>Accountability-Cross-Community mailing list<br><a href="mailto:Accountability-Cross-Community@icann.org" target="_blank">Accountability-Cross-Community@icann.org</a><br><a href="https://mm.icann.org/mailman/listinfo/accountability-cross-community" target="_blank">https://mm.icann.org/mailman/listinfo/accountability-cross-community</a></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="color:black">Jordan Carter<br><br>Chief Executive <br><b>InternetNZ</b><br><br>04 495 2118 (office) | <a href="tel:%2B64%2021%20442%20649" target="_blank">+64 21 442 649</a> (mob)<br><a href="mailto:jordan@internetnz.net.nz" target="_blank">jordan@internetnz.net.nz</a><br>Skype: jordancarter<br><br><i>A better world through a better Internet </i></span></p>
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<p class="MsoNormal">_______________________________________________<br>Accountability-Cross-Community mailing list<br><a href="mailto:Accountability-Cross-Community@icann.org" target="_blank">Accountability-Cross-Community@icann.org</a><br><a href="https://mm.icann.org/mailman/listinfo/accountability-cross-community" target="_blank">https://mm.icann.org/mailman/listinfo/accountability-cross-community</a></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><br>_______________________________________________<br>Accountability-Cross-Community mailing list<br><a href="mailto:Accountability-Cross-Community@icann.org" target="_blank">Accountability-Cross-Community@icann.org</a><br><a href="https://mm.icann.org/mailman/listinfo/accountability-cross-community" target="_blank">https://mm.icann.org/mailman/listinfo/accountability-cross-community</a></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><br>_______________________________________________<br>Accountability-Cross-Community mailing list<br><a href="mailto:Accountability-Cross-Community@icann.org" target="_blank">Accountability-Cross-Community@icann.org</a><br><a href="https://mm.icann.org/mailman/listinfo/accountability-cross-community" target="_blank">https://mm.icann.org/mailman/listinfo/accountability-cross-community</a></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><span style="font-size:9.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#17365d">Gregory S. Shatan </span></b><b><span style="font-size:8.0pt;font-family:Symbol;color:#17365d">ï</span></b><b><span style="font-size:9.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#17365d"> </span></b><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#c0504d">Abelman Frayne &amp; Schwab</span></b></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#365f91">Partner</span></b><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#4f81bd"> | IP | Technology | Media | Internet</span></b></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#17365d">666 Third Avenue | New York, NY 10017-5621</span></b></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">Direct</span></b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">  </span><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#1155cc">212-885-9253 <b>| </b></span><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">Main</span></b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy"> </span><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#1155cc">212-949-9022</span></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">Fax</span></b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">  </span><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#1155cc">212-949-9190 <b>|</b> </span><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">Cell </span></b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#1155cc">917-816-6428</span></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><i><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy"><a href="mailto:gsshatan@lawabel.com" target="_blank">gsshatan@lawabel.com</a></span></i></b></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy">ICANN-related: <i><a href="mailto:gregshatanipc@gmail.com" target="_blank">gregshatanipc@gmail.com</a></i></span></b></p>
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<p style="margin:0in;margin-bottom:.0001pt;line-height:12.0pt;background-image:initial;background-repeat:initial"><b><i><span style="font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:navy"><a href="http://www.lawabel.com/" target="_blank">www.lawabel.com</a></span></i></b></p>
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