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30 CFR §553.27

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Any audited annual financial statements that you submit must:
  1. (a)Meet the standards in § 553.24; and
  2. (b)Include a certification by the independent accountant who audited the financial statements that states:
    1. (1)The value of the unencumbered assets is reasonable and uses the same valuation method used in your audited annual financial statements;
    2. (2)Any existing encumbrances are noted;
    3. (3)The assets are long-term assets held for use; and
    4. (4)The valuation method used in the audited annual financial statements is for long-term assets held for use.