derived from the costs for the provision of the services, the Consumer Protection and Technical Regulatory Authority has the right to require that the charges be brought into conformity with the costs for the provision of the services. [RT I 2007, 66, 408 – entry into force 01.01.2008] (5) The cost accounting methods specified in subsection 4 of this section used by the Consumer Protection and Technical Regulatory Authority for the verification of the costs shall be established by the minister in charge of the policy sector. [RT I 2007, 66, 408 – entry into force 01.01.2008] (6) If the Consumer Protection and Technical Regulatory Authority has imposed on an undertaking with significant market power an obligation to use a specific cost accounting system in accordance with clause 7 of subsection 1 of § 50 of this Act, the Consumer Protection and Technical Regulatory Authority or a qualified independent person commissioned by the communications undertaking with the approval of the Consumer Protection and Technical Regulatory Authority shall verify compliance with the requirements of the cost accounting system each year. If compliance with the cost accounting system is confirmed by a qualified independent person, the costs of the person shall be covered by the undertaking with significant market power. [RT I 2007, 66, 408 – entry into force 01.01.2008] (7) The Consumer Protection and Technical Regulatory Authority publishes a statement concerning compliance of an undertaking with significant market power with the requirements of the cost accounting system on its website once a year. The corresponding statement must, among other things, set out the categories under which costs are grouped and the rules used for the allocation of costs. [RT I, 15.12.2021, 1 – entry into force 01.02.2022] (8) The Consumer Protection and Technical Regulatory Authority may verify whether an undertaking with significant market power complies with the cost accounting system correctly. [RT I 2007, 66, 408 – entry into force 01.01.2008] § 53. Obligation to publish reference offer regarding access and interconnection on undertaking with significant market power (1) If the Consumer Protection and Technical Regulatory Authority imposes on an undertaking with significant market power the obligation to publish a reference offer for the access or interconnection service in accordance with clause 2 of subsection 1 of § 50 of this Act, the specified undertaking must prepare the reference offer regarding the access or interconnection. [RT I, 15.12.2021, 1 – entry into force 01.02.2022] (2) [Repealed – RT I, 15.12.2021, 1 – entry into force 01.02.2022] (3) Upon mutual agreement, communications undertakings have the right to enter into an access or interconnection agreement under the conditions different from those of the reference offer, unless the conditions of the agreement to be entered into are contrary to the objectives of the obligation to publish the reference offer. (4) A communications undertaking on whom the obligation to publish a reference offer has been imposed, is required to publish the reference offer on its website or, in the absence thereof, in any other reasonable manner and submit a copy of the access or interconnection agreement entered into to the Consumer Protection and Technical Regulatory Authority at the request of the latter. [RT I 2007, 66, 408 – entry into force 01.01.2008] (5) If the reference offer specified in subsection 1 of this section does not conform to the objectives of the obligation to publish the reference offer, the Consumer Protection and Technical Regulatory Authority has the right to require that the communications undertaking amend the reference offer. [RT I, 15.12.2021, 1 – entry into force 01.02.2022] (6) A communications undertaking must submit a copy of an access or interconnection agreement entered into under the conditions different from those of the reference offer to the Consumer Protection and Technical Regulatory Authority. [RT I 2007, 66, 408 – entry into force 01.01.2008] (7) The composition of data of the reference offer for the access or interconnection service is established by a regulation of the minister in charge of the policy sector. [RT I, 15.12.2021, 1 – entry into force 01.02.2022] § 54. Obligations on retail market of services on undertaking with significant market power (1) If, as a result of a market analysis conducted in accordance with §§ 44 and 441of this Act, the Consumer Protection and Technical Regulatory Authority determines that a retail market defined pursuant to subsection 1 Electronic Communications Act Page 33 / 89