7 CFR 1773.31

§ 1773.31 Auditor's report on the financial statements.

United States · 7 CFR — Agriculture · Status: effective

Cite this

Citation: 7 CFR 1773.31, § 1773.31 Auditor's report on the financial statements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27902
Permanent ID: ys:prov:27902@1
SHA-256: 98ab2b2320af2ae51ed859eefcf6ed23b7961c0173022eb67add0349de97e799

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Full text

The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.