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The Audit Guideline – Public Water Utilities sets out our expectations for auditors and public water utilities (PWUs) regarding the conduct of operational audits.

IPART audits the PWUs annually to check that they comply with their licence clauses.

The PWU audit guideline will apply to our audits of:

  • Hunter Water

  • Sydney Water, and

  • WaterNSW.

We made the draft audit guideline available on our website for stakeholder and public submissions. We have analysed and addressed the submissions in drafting our audit guideline.

The Audit Guideline - Public Water Utilities applies from 4 June 2018.

We have published the final Audit Guideline – Public Water Utilities on IPART’s website.

If you wish to discuss any matters in the guideline, please contact:

Robert Aposhian, Principal Analyst on (02) 9290 8406 or at

Key contact
Robert Aposhian