31 By a decision under section 53 or 55, Ficora may impose an obligation on a telecommunications operator or an undertaking referred to in section 57(2) to use costaccounting procedures if this is necessary in order to supervise the operator’s pricing obligation. An operator may itself select the cost-accounting procedures it uses. The operator shall draw up for Ficora a description of the cost-accounting procedures that show at least the main cost categories and the rules by which the costs are allocated. Ficora may issue further regulations on data gathered by means of the cost-accounting procedures or on the description of the procedure. The regulations may relate to: 1) the information necessary to demonstrate a link between the cost-accounting procedure and pricing; 2) the content and form of the description of the cost-accounting procedure; 3) the submission of the description of the cost-accounting procedure to Ficora. Section 75 Supervision of cost-accounting procedures An operator shall decide on an approved and independent auditor referred to in the Auditing Act (459/2007) to inspect the cost-accounting procedures of the operator in conjunction with the operator’s auditing process. The auditor must prepare a report on the inspection. The operator shall submit the report to Ficora by the end of August following the end of the operator’s financial period. Ficora may issue further regulations on the type of data and material that needs to be included in the auditor’s report. The regulations may relate to: 1) general information about the operator to be audited, and the auditing method; 2) material that shall be audited; 3) criteria for determining whether the operator meets the obligations imposed on its activities; 4) attachments to the auditor’s report; Ficora shall publish an annual report on how operators have complied with the costaccounting procedures. Section 76 Obligation for functional separation By a decision under section 53, Ficora may impose an obligation on an operator with significant market power to separate an operational entity from other business activities of the telecommunications operator if important and persisting market failures have been identified in the market of the network service concerned and if the obligations referred to in section 53 have not had an impact on the competitive situation in the market. The new operational entity created as a result of separation shall supply its services both to its parent undertaking and to competing telecommunications operators under the same nondiscriminatory conditions. Ficora shall, prior to imposing an obligation for functional separation, submit a fully reasoned draft proposal to the Commission that shall include at least the following: 1) evidence on important and persisting market failures in the market concerned; 2) evidence demonstrating that the obligations referred to in section 53 have not had an impact on the competitive situation in the market;