---
kind: "section"
citation: "40 C.F.R. § 1090.1250"
title: "40"
number: "1090.1250"
heading: "Recordkeeping requirements for auditors."
url: "https://uscodex.org/cfr/40/1090.1250"
---

# §1090.1250. Recordkeeping requirements for auditors.

- (a) **Overview.** In addition to the requirements in [§ 1090.1205](/cfr/40/1090.1205.md), an auditor must keep records that include the information in this section.
- (b) **Auditors.** An auditor must keep records of the following information:
  - (1) 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.
  - (2) Copies of each attestation engagement report prepared and all related records developed to prepare each report.

## Notes

### 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]