Current through October 31, 2024
Section 1090.175 - AuditorsAn 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) .