40 C.F.R. § 1090.175

Current through November 30, 2024

Section 1090.175 - Auditors

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)Attest engagement. An auditor must conduct audits under subpart S of this part.

(d)Independence requirements. In order to perform an annual attest 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) .

40 C.F.R. §1090.175

85 FR 78469 , 12/4/2020