---
kind: "section"
citation: "25 C.F.R. § 39.410"
title: "25"
number: "39.410"
heading: "What qualifications must an audit firm meet to be considered for auditing ISEP administration?"
url: "https://uscodex.org/cfr/25/39.410"
---

# §39.410. What qualifications must an audit firm meet to be considered for auditing ISEP administration?


To be considered for auditing ISEP administration under this subpart, an independent audit firm must:

- (a) Be a licensed Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act;
- (b) Not be under investigation or sanction for violation of professional audit standards or ethics;
- (c) Certify that it has conducted a conflict of interests check and that no conflict exists; and
- (d) **Be selected through a competitive bidding process.**

## Notes

### Source

Source: 70 FR 22205, Apr. 28, 2005, unless otherwise noted.

### Authority

Authority: 25 U.S.C. 13, 2008; Public Law 107-110, 115 Stat. 1425.

### Source

Source: 44 FR 61864, Oct. 26, 1979, unless otherwise noted. Redesignated at 47 FR 13327, Mar. 30, 1982.