['Air Programs']
['Air Emissions']
10/12/2023
...
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).
[85 FR 78469, Dec. 4, 2020]
['Air Programs']
['Air Emissions']
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