(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]