The dispute arose after SPNI, dissatisfied with an earlier audit, invoked Telecom Regulatory Authority of India (Trai) rules that permitted a second audit. It appointed MGB & Co after Tata Play objected to its first choice, KPMG Assurance and Consulting Services. Under Trai Regulation 15(1), distribution platforms must conduct an annual audit of their subscriber management system and conditional access system through empanelled auditors. Regulation 15(2) allows a broadcaster to order an audit if it is dissatisfied with the distributor's annual audit.