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What kind of Organisation have to be approved as Production Organisations (POAs)?

Civil aviation production organisations, which intend to produce products, parts and equipment accompanied by the certificate of release to service EASA Form 1. The production of these products, parts and equipment is to be appropriate under approval Part 21 Subpart G, as set out in regulatory point 21.A.133 of Part 21 Subpart G of Annex I to Regulation (EU) 748/2012. Only for direct delivery to final customer (e.g. air operator, maintenance workshop, etc.).

What is a POA?

Approval of Production Organisation as described in Part 21 Subpart G of Annex I to Regulation (EU) 748/2012. Applicable for those production activities falling within the scope of work of EASA, as set out in Article 2 of Regulation (EU) 2018/1139.

In relation to obtaining POA approval to manufacture an article classified as ETSO, is it necessary to have applied for a DOA approval in addition to the ETSO authorisation for the article?

As can be seen on the relevant EASA website (ETSO FAQ), you must be, or have previously applied for, the ADOA (or DOA, if it is an ETSO article which is an APU) and the POA.
 
The DOA/ADOA and ETSO are held by EASA. The POA is handled by AESA as the Spanish Aviation Authority. Therefore, all 3 approvals have to be requested at the same time (approximately), from the respective Authority.
 
A.133 (Eligibility) is essential to remember in relation to the POA:

When does the calendar interval for the next completion of a maintenance task start if an extension is made?

See EASA FAQ n. 19102.

If the TCH includes in its ICAs instructions for the calculation of the next completion, these should be followed. 

If not, the date of the next completion will be the expiry date prior to the extension or as agreed with the authority, the final decision must be made by the extension approver. 

For Part-ML regulated aircraft, the situation is different when the 1 month tolerance in ML.A.302(d) applies, the following interval will be calculated from the date of compliance (see ML.A.302(d)(1) and AMC1 ML.A.302(d)).

What happens to an approved PM when a "One Business Group" is created with a "Single Group CAMO"?

EASA Response:

If the Authority responsible for the approval of the aircraft maintenance programme remains the same, i.e. the authority of the State of registry of the aircraft, the CAMO may continue to use the programme, unless the programme needs to be modified due to changing operating environments, operation, utilisation, etc.