...auditing standards by independent certified public accountants or independent licensed public accountants certified or licensed by a regulatory authority of...political subdivision of the United States, except that such requirement shall not preclude shared auditing arrangements between any public telecommunications...

...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...

...organizations. "Such audits shall be conducted in accordance with generally accepted auditing standards by independent certified public accountants or by...independent public accountants licensed to practice by auch regulatory authority after December 31, 1970, and persons who, although not so certified or licensed,...

...accountant. (a) Such audits will be conducted in accordance with generally accepted auditing standards by independent certified public accountants or by...other political subdivision of the United States. (b) Audits will be prepared in accordance with the requirements of the handbook, "Instructions to Independent...