StacksVerified U.S. regulatory reference

40 CFR §1090.175

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.
  1. (a)Registration. An auditor must register with EPA under subpart I of this part.
  2. (b)Reporting. An auditor must submit reports to EPA under subpart J of this part.
  3. (c)Attestation engagements. An auditor must conduct audits under subpart S of this part.
  4. (d)Independence requirements. In order to perform an annual attestation engagement under subpart S of this part, an auditor must meet the independence requirements in § 1090.55 unless they are a certified internal auditor under § 1090.1800(b)(1)(i).