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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.

How should deviations be described in the EASA Form AMP of AMC2 ML.A.302?

EASA's response:

  1. Appendix B:
    • When the programme is based on the DAH ICAs, Appendix B is to include the additional tasks to those ICAs. In case it is based on an IPM Appendix B is used to include:
      • Certain tasks of the DAH ICAs (e.g. maintenance due to components with limiting life).
      • Other supplementary tasks (e.g. due to aircraft operation).

The intervals in the right hand column should be as defined in the AMP.