Generic Top-Level Domain (gTLD) Registry Agreements
2002 AIN Audit Report on Verisign
Report of AIN Audit |
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The .com and .net registry agreements (and the former .org registry agreements) between ICANN and VeriSign include a Registry Code of Conduct. Each Code of Conduct states in part:
The AIN Audit for the 2002 calendar year is now completed. The audit report describes the accountants' procedures designed to verify a Report of Management on Compliance representing that VeriSign had complied with the requirements of the Registry Code of Conduct and its Equivalent Access Certifications. VeriSign has prepared a response to the AIN Audit Report, which ICANN has posted at VeriSign's request.
Report of Independent Accountants We have examined management's assertion, included in the accompanying Report of Management on Compliance, that VeriSign, Inc. complied with Sections 23(A) through 23(E) of the .com Registry Agreement and Subsections 3.5.1 through 3.5.5 of the .net and .org Registry Agreements executed by and between VeriSign, Inc. and the Internet Corporation for Assigned Names and Numbers, Inc. ("ICANN Requirements"), for the year ended December 31, 2002. Management is responsible for VeriSign, Inc.'s compliance with those requirements. Our responsibility is to express an opinion on VeriSign, Inc.'s compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, including examining, on a test basis, evidence about VeriSign's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on VeriSign's compliance with specified requirements. Our examination disclosed the following material noncompliance with Sections 23(A), 23(D) and 23(E) of the .com Registry Agreement and Subsections 3.5.1, 3.5.4 and 3.5.5 of the .net and .org Registry Agreements applicable to VeriSign, Inc. during the year ended December 31, 2002:
In our opinion, except for the material noncompliance described above, VeriSign, Inc. complied, in all material respects, with the ICANN Requirements for the year ended December 31, 2002. This report is intended solely for the information and use of VeriSign, Inc., the Internet Corporation for Assigned Names and Numbers, Inc., the U.S. Department of Commerce, the U.S. Department of Justice, and others who have read and understand the ICANN Requirements, and is not intended to be and should not be used by anyone other than these specified parties. /s/ Ernst & Young LLP February 13, 2003
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