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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... "
United States Code - Page 319
by United States - 1983
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The Code of Federal Regulations of the United States of America

1986 - 870 pages
...Grantees." The handbook is available at all FmHA officers. (C) Independent public accountant defined. Audits shall be conducted in accordance with generally...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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The Code of Federal Regulations of the United States of America

1985 - 312 pages
...than $25,000 may have an annual audit made by an independent public accountant. (a) Such audits will be conducted in accordance with generally accepted...other political subdivision of the United States. (b) Audits will be prepared in accordance with the requirements of the handbook, "Instructions to Independent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1989 - 344 pages
...than $25,000 may have an annual audit made by an independent public accountant. (a) Such audits will be conducted in accordance with generally accepted...other political subdivision of the United States. (b) Audits will be prepared in accordance with the requirements of the handbook, "Instructions to Independent...
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The Code of Federal Regulations of the United States of America

1982 - 784 pages
...shall be conducted in accordance with generally accepted Chapter XVIII — Farmers Home Administration auditing standards by independent certified public...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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The Code of Federal Regulations of the United States of America

2001 - 1064 pages
...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,...
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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

1991 - 424 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

1990 - 380 pages
...be conducted by independent Certified Public Accountants or by licensed Public Accountants, licensed before December 31, 1970, who are certified or licensed...regulatory authority of a state or other political subdiFormers Home Administration, USDA vision of the United States. At all reasonable times, the Government...
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The Code of Federal Regulations of the United States of America

1977 - 942 pages
...certified public accountants, and licensed public accountants licensed on or before December 31, 1970, certified or licensed by a regulatory authority of...other political subdivision of the United States. (d) Election by recipient government. A recipient government may elect to have the requirements of...
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