§1090.1250. Recordkeeping requirements for auditors.
40 C.F.R. § 1090.1250
Overview. In addition to the requirements in § 1090.1205, an auditor must keep records that include the information in this section.
Auditors. An auditor must keep records of the following information:
Documents pertaining to the performance of each audit performed under subpart S of this part, including all correspondence between the auditor and the fuel manufacturer.
Copies of each attestation engagement report prepared and all related records developed to prepare each report.
Notes, amendments, and revision history
Amendments
[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4357, Jan. 15, 2025]
Authority
Authority: 42 U.S.C. 7414, 7521, 7522-7525, 7541, 7542, 7543, 7545, 7547, 7550, and 7601.
Source
Source: 85 FR 78469, Dec. 4, 2020, unless otherwise noted.
Amendments
[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4357, Jan. 15, 2025]