40 CFR 1090.175
§ 1090.175 Auditors.
United States · 40 CFR — Protection of Environment · Status: effective
Cite this
- Citation
- 40 CFR 1090.175, § 1090.175 Auditors, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/196077
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Full text
An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.
(a) Registration. An auditor must register with EPA under subpart I of this part.
(b) Reporting. An auditor must submit reports to EPA under subpart J of this part.
(c) Attestation engagements. An auditor must conduct audits under subpart S of this part.
(d) Independence requirements. In order to perform an annual attestation engagement under subpart S of this part, an auditor must meet the independence requirements in § 1090.55 unless they are a certified internal auditor under § 1090.1800(b)(1)(i).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.