The Audit Commission, which was also previously responsible for matters related to the Austrian Broadcasting Corporation (ORF), was removed from ORF's internal organization structure on October 1, 2010 and integrated more closely into KommAustria's supervision of ORF. In addition, the commission was endowed with more comprehensive auditing powers. Under Art. 40 of the ORF Act, the commission is responsible for auditing ORF's annual accounts and annual report as well as its consolidated accounts and consolidated annual report. In addition to the commission's annual audit activities, Art. 40 Par. 4 of the ORF Act allows KommAustria to issue specific audit mandates to the Audit Commission at any time.
The Audit Commission's members must include at least two external auditors or external auditing companies and are each appointed by KommAustria for a term of five business years.