The Telecom Regulatory Authority of India (TRAI) has started review of accounting reporting system of operators on concerns over products and network licences, among others, raised by the industry. According to TRAI, telecom operators have raised concerns related to products and network elements under various telecom licensed services, financial and non-financial performance and periodicity of submission of reports. Operators have also expressed concerns on requirements relating to adoption of accounting separation reports by company's board and audit.

The Accounting Separation Regulations, 2012, are intended to collect financial data from telecom operators so that a meaningful analysis of the financial performance of different telecom products and services, costs, returns and capital employed can be carried out. It also seeks data to identify cross subsidisation, investigate predatory pricing and understand telecom operators pricing arrangement.