---
kind: "section"
citation: "7 C.F.R. § 1773.31"
title: "7"
number: "1773.31"
heading: "Auditor's report on the financial statements."
url: "https://uscodex.org/cfr/7/1773.31"
---

# §1773.31. Auditor's report on the financial statements.


The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.


## Notes

### Amendments

[88 FR 7565, Feb. 6, 2023]

### Authority

Authority: 7 U.S.C. 901 et seq., 7 U.S.C. 1921 et seq., 7 U.S.C. 6941 et seq.

### Source

Source: 83 FR 19907, May 7, 2018, unless otherwise noted.

### Amendments

[88 FR 7565, Feb. 6, 2023]