The hearing is looking at the deferral account for the Point Lepreau nuclear plant refurbishment which was plagued by cost overruns amounting to a billion dollars.
An economist who specialises in energy, Kurt Strunk charges there are a number of violations with NB Power ignoring its own guidelines in the number crunching.
On the other hand, Deloitte and Touche, testified that, based on the samples reviewed, NB Power's costs in reference to the deferral account are accurately recorded.
NB Power raised questions about Strunk's expertise and denied his charges.
