INDEPENDENT AUDIT REPORT
TO THE MEMBERS OF THE INTERNET SOCIETY OF AUSTRALIA 


Scope

I have audited the financial report of Internet Society of Australia set
out on pages 1 to 10 for the year ended 30 June 1999. The directors of
the company are responsible for the preparation and presentation of the
financial report and the information contained therein. I have conducted
an independent audit of the financial report in order to express an
opinion on it to the members of the company.

My audit has been conducted in accordance with Australian Auditing
Standards to provide reasonable assurance as to whether the financial
report is free of material misstatement. My procedures included
examination, on a test basis, of evidence supporting the amounts and other
disclosures in the financial report, and the evaluation of accounting
policies and significant accounting estimates. These procedures have been
undertaken to form an opinion as to whether, in all material respects,
the financial report is presented fairly in accordance with Australian
accounting standards and statutory requirements so as to present a view
which is consistent with my understanding of the company's financial
position and the results of its operations and its cash flows.

The audit opinion expressed in this report has been formed on the above basis.  


Opinion
In my opinion, the financial report of Internet Society of Australia is
properly drawn up:

(a)	so as to give a true and fair view of:

1)	the state of affairs of the company at 30 June 1999, and the
	results and cash flows of the company for the year ended on that
	date; and

2)	the other matters required by Divisions 4, 4A and 4B of  Part
	3.6 of the Corporations Law to be dealt with in the financial report;


(b)	in accordance with the provisions of the Corporations Law; and

(c)	in accordance with applicable Australian Accounting Standards
	and other mandatory  professional reporting requirements.


Chris Booker FCA	.. November 1999
Registered Company Auditor	Brisbane
Principal