...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...

...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...

...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...

...have auditors engaged by officials not directly involved in operations to be audited. APPENDIX C— APPENDIX I. STANDARDS FOR AUDIT 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...

...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...

...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...

...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...

...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,...