StacksVerified U.S. regulatory reference

25 CFR §39.410

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
To be considered for auditing ISEP administration under this subpart, an independent audit firm must:
  1. (a)Be a licensed Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act;
  2. (b)Not be under investigation or sanction for violation of professional audit standards or ethics;
  3. (c)Certify that it has conducted a conflict of interests check and that no conflict exists; and
  4. (d)Be selected through a competitive bidding process.