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" The accounts of the Corporation shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants certified or licensed by a regulatory authority of... "
United States Code - Page 319
by United States - 1983
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Laws Relating to Vocational Education and Agricultural Extension Work

United States - 1971 - 1022 pages
...auditing standards by independent certified public accountants or independent licensed public accountants + The audits shall be conducted at the place or places where the accounts of the Corporation are normally...
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United States Code, Volume 14

United States - 1983 - 1156 pages
...accordance with generally accepted auditing standards by independent certified public accountants, certified or licensed by a regulatory authority of...other political subdivision of the United States. The audits shall be conducted at the place or places where the accounts of the corporations are normally...
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The Code of Federal Regulations of the United States of America

1982 - 904 pages
...audits of governmental organizations and programs is quoted below: "Such audits shall be conducted ' ' ' by independent certified public accountants or by...after December 31, 1970, and persons who although Part 674 not so certified or licensed, meet, in the opinion of the Secretary, standards of education...
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The Code of Federal Regulations of the United States of America

1980
...governmental organizations and programs is quoted below: "Such audits shall be conducted • • • by independent certified public accountants or by...authority after December 31, 1970, and persons who althrough not so certified or licensed, meet, in the opinion of the Secretary, standards of education...
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The Code of Federal Regulations of the United States of America

1975 - 846 pages
...contain the necessary information for proper loan analysis FmHA may require additional information. (i) Such audits shall be conducted in accordance with...other political subdivision of the United States. (ii) Audits will be prepared In accordance with the requirements of the handbook, "Instructions to...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 1030 pages
...contain the necessary information for proper loan analysis FmHA may require additional information. (i) Such audits shall be conducted In accordance with...other political subdivision of the United States. (11) Audits will be prepared In accordance with the requirements of the handbook, "Instructions to...
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Code of Federal Regulations: Containing a Codification of ..., Volumes 34-35

1988 - 990 pages
...audits of governmental organizations and programs is quoted below: "Such audits shall be conducted * * * by independent certified public accountants or by...licensed to practice by such regulatory authority alter December 31, 1970, and persons who although not so certified or licensed, meet, in the opinion...
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The Code of Federal Regulations of the United States of America

1973 - 714 pages
...income is less than $25,000 may have an annual audit made by an independent public accountant. (a) Such audits shall be conducted in accordance with...other political subdivision of the United States. (b) Audits will be prepared in accordance with the requirements of the handbook, "Instructions to Independent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1983 - 1222 pages
...Grantees” The handbook is available at all FmHA offices. (C) Independent public accountant defined. Audits shall be conducted in accordance with generally...other political subdivision of the United States. (II) Public body borrowers. Audit reports prepared in accordance with State statutes or regulatory...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1986 - 1114 pages
...Grantees." The handbook is available at all FmHA officers. (C) Independent public accountant defined. Audits shall be conducted in accordance with generally...other political subdivision of the United States. (ii) Public body borrowers. Audit reports prepared in accordance with State statutes or regulatory...
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