---
kind: "section"
citation: "24 C.F.R. § 982.159"
title: "24"
number: "982.159"
heading: "Audit requirements."
url: "https://uscodex.org/cfr/24/982.159"
---

# §982.159. Audit requirements.

- (a) The PHA must engage and pay an independent public accountant to conduct audits in accordance with HUD requirements.
- (b) **The PHA is subject to the audit requirements in 2 CFR part 200, subpart F.**

## Notes

### Amendments

[60 FR 34695, July 3, 1995, as amended at 60 FR 45661, Sept. 1, 1995; 80 FR 75943, Dec. 7, 2015]

### Source

Source: 60 FR 34695, July 3, 1995, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 1437f and 3535(d).

### Source

Source: 59 FR 36682, July 18, 1994, unless otherwise noted.

### Amendments

[60 FR 34695, July 3, 1995, as amended at 60 FR 45661, Sept. 1, 1995; 80 FR 75943, Dec. 7, 2015]