...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...

...on the scope of the work. In such cases the limitation should be identified in the auditor's report. the organizational structure of governments. Auditors...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...

...GOVERNMENTAL ORGANIZATIONS, PROGRAMS, ACTIVITIES, AND FUNCTIONS (GAO) Qualifications of Independent Auditory Engaged by Governmental Organizations (a) When outside...licensed to practice by such regulatory authority alter December 31, 1970, and persons who although not so certified or licensed, meet, in the opinion...

...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...

...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,...

...accordance with generally accepted auditing standards by independent certified public accountants or by licensed public accountants, licensed on or before...other political subdivision of the United States. The cost of the interim and initial audits may be included as eligible grant purpose items for FmHA...

...auditing standards by independent certified public accountants or by independent licensed public accounts licensed on or before December 31, 1970, who are certified...other political subdivision of the United States. (iii) Final costs shall be determined and should there remain a cash balance after paying the allowable...