---
kind: "unit"
title: "18"
title_heading: "Conservation of Power and Water Resources"
key: "chI/subchE/part158"
level: "part"
label: "Part 158"
heading: "Accounts, Records, Memoranda and Disposition of Contested Audit Findings and Proposed Remedies"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/18/chI-subchE-part158"
sections_count: 11
---

# Part 158 — Accounts, Records, Memoranda and Disposition of Contested Audit Findings and Proposed Remedies

Title 18 C.F.R. — Conservation of Power and Water Resources › Chapter I — Federal Energy Regulatory Commission, Department of Energy › Subchapter E — Regulations under Natural Gas Act

## Sections

- [§158.1. Notice to audited person.](/cfr/18/158.1.md)
- [§158.2. Response to notification.](/cfr/18/158.2.md)
- [§158.3. Shortened procedure.](/cfr/18/158.3.md)
- [§158.4. Form and style.](/cfr/18/158.4.md)
- [§158.5. Verification.](/cfr/18/158.5.md)
- [§158.6. Determination.](/cfr/18/158.6.md)
- [§158.7. Assignment for oral hearing.](/cfr/18/158.7.md)
- [§158.8. Burden of proof.](/cfr/18/158.8.md)
- [§158.10. Examination of accounts.](/cfr/18/158.10.md)
- [§158.11. Report of certification.](/cfr/18/158.11.md)
- [§158.12. Qualifications of accountants.](/cfr/18/158.12.md)