§1090.175. Auditors.
40 C.F.R. § 1090.175
An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.
Registration. An auditor must register with EPA under subpart I of this part.
Reporting. An auditor must submit reports to EPA under subpart J of this part.
Attestation engagements. An auditor must conduct audits under subpart S of this part.
Independence requirements. In order to perform an annual attestation engagement under subpart S of this part, an auditor must meet the independence requirements in § 1090.55 unless they are a certified internal auditor under § 1090.1800(b)(1)(i).
Notes, amendments, and revision history
Amendments
[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4345, 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 4345, Jan. 15, 2025]