25 CFR 39.410
§ 39.410 What qualifications must an audit firm meet to be considered for auditing ISEP administration?
United States · 25 CFR — Indians · Status: effective
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- Citation
- 25 CFR 39.410, § 39.410 What qualifications must an audit firm meet to be considered for auditing ISEP administration?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/104283
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Full text
To be considered for auditing ISEP administration under this subpart, an independent audit firm must:
(a) Be a licensed Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act;
(b) Not be under investigation or sanction for violation of professional audit standards or ethics;
(c) Certify that it has conducted a conflict of interests check and that no conflict exists; and
(d) Be selected through a competitive bidding process.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.