Independent Audit Report

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 2000. 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 companys 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 2000, 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	4 December 2000
Registered Company Auditor	Brisbane
Principal