On 7 December 2000 the Commission accepted an Undertaking offered by Jutco Pty Ltd ("Jutco") in accordance with section 87B of the Trade Practices Act 1974. Part of that Undertaking relates to an independent audit of Jutco's compliance program. Jutco has made a submission to the Commission that it has been prevented from complying with the audit reporting schedule in its original section 87B Undertaking. Jutco offered the following variation to the original Undertaking.