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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... "
The Code of Federal Regulations of the United States of America - Page 507
1991
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Laws Relating to Vocational Education and Agricultural Extension Work

United States - 1971 - 1024 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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United States Code, Volume 5

United States - 2000 - 1208 pages
...standards by an Independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of...other political subdivision of the United States. The audit shall be conducted where the financial statements of the corporation normally are kept. The...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1988 - 970 pages
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 1026 pages
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1983 - 1222 pages
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981 - 1398 pages
...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...
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The Code of Federal Regulations of the United States of America

1979 - 1282 pages
...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...
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The Code of Federal Regulations of the United States of America

1985 - 312 pages
...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...
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The Code of Federal Regulations of the United States of America

1975 - 842 pages
...be conducted by Independent Certified Public Accountants or by licensed Public Accountante, 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...
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