---
kind: "section"
citation: "40 C.F.R. § 1090.175"
title: "40"
number: "1090.175"
heading: "Auditors."
url: "https://uscodex.org/cfr/40/1090.175"
---

# §1090.175. Auditors.


An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.

- (a) **Registration.** An auditor must register with EPA under subpart I of this part.
- (b) **Reporting.** An auditor must submit reports to EPA under subpart J of this part.
- (c) **Attestation engagements.** An auditor must conduct audits under subpart S of this part.
- (d) **Independence requirements.** In order to perform an annual attestation engagement under [subpart S](/cfr/40/subpartS.md) of this part, an auditor must meet the independence requirements in [§ 1090.55](/cfr/40/1090.55.md) unless they are a certified internal auditor under [§ 1090.1800(b)(1)(i)](/cfr/40/1090.1800.md?p=b-1-i).

## Notes

### 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]