...audited annually. Such audits shall be conducted in accordance with generally accepted auditing standards by independent certified public accountants or by...education and experience representative of the highest standards prescribed by the licensing authorities of the several States which provide for the continuing...

...not directly involved in operations to be audited. APPENDIX C— APPENDIX I. STANDARDS FOR AUDIT OF GOVERNMENTAL ORGANIZATIONS, PROGRAMS, ACTIVITIES,...authority after December 31, 1970, and persons who althrough not so certified or licensed, meet, in the opinion of the Secretary, standards of education...

...ACTIVITIES, AND FUNCTIONS (GAO) Qualifications of Independent Auditors Engaged by Governmental Organisations (a) When outside auditors are engaged for assignments...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...

...auditors are engaged for assignments requiring the expression of an Chapter I — Department of Education opinion on financial reports of governmental organizations,...authority after December 31, 1970, and persons who althrough not so certified or licensed, meet, in the opinion of the Secretary, standards of education...

...information. (i) Such audits shall be conducted In accordance with generally accepted auditing standards by independent certified public accountants or by...other political subdivision of the United States. (11) Audits will be prepared In accordance with the requirements of the handbook, "Instructions to...

...accordance with generally accepted Chapter XVIII — Farmers Home Administration auditing standards by independent certified public accountants or by...other political subdivision of the United States. (ii) Public body borrowers. Audit reports prepared in accordance with State statutes or regulatory...

...accountant defined. Audits shall be conducted in accordance with generally accepted auditing standards by independent certified public accountants or by...other political subdivision of the United States. (II) Public body borrowers. Audit reports prepared in accordance with State statutes or regulatory...

...public accountants or hy independent licensed public accountants, licensed on or before December 3l. 1970, who are certified or licensed by a regulatory...practice by such regulatory authority after December 3l. 1970, and persons who although not so certified or licensed, meet, in the opinion of the Secretary,...

...be conducted by independent Certified Public Accountants or by licensed Public Accountants, licensed before December 31. 1970, who are certified or licensed...other political subdivision of the United States. At all reasonable times, the Government shall have the right to inspect the land and to inspect and...

...be conducted by independent Certified Public Accountants or by licensed Public Accountants, licensed before December 31, 1970, who are certified or licensed...other political subdivision of the United States. At all reasonable times, the Government shall have the right to inspect the land and to inspect and...