---
kind: "section"
citation: "2 C.F.R. § 376.995"
title: "2"
number: "376.995"
heading: "Principal (HHS supplement to government-wide definition at 2 CFR 180.995)."
url: "https://uscodex.org/cfr/2/376.995"
---

# §376.995. Principal (HHS supplement to government-wide definition at 2 CFR 180.995).


Principal means individuals, in addition to those listed at [2 CFR 180.995](/cfr/2/180.995.md), who participate in HHS covered transactions including:

- (a) Providers of federally required audit services; and
- (b) **Researchers.**

## Notes

### Authority

Authority: 5 U.S.C. 301; 31 U.S.C. 6101 (note); E.O. 12689 (3 CFR, 1989 Comp., p. 235); E.O. 12549 (3 CFR, 1986 Comp., p. 189); E.O. 11738 (3 CFR, 1973 Comp., p. 799).

### Source

Source: 72 FR 9234, Mar. 1, 2007, unless otherwise noted.