CFR › Title 2 › Part 376 › §376.9952 CFR §376.995Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkPrincipal means individuals, in addition to those listed at 2 CFR 180.995, who participate in HHS covered transactions including:(a)Providers of federally required audit services; and(b)Researchers.