StacksVerified U.S. regulatory reference

47 CFR §32.26

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Except as provided in paragraph (b) of this section, companies may abide by the materiality standards of GAAP when implementing this system of accounts.
  2. (b)For companies that receive High-Cost Loop Support, or Connect America Fund Broadband Loop Support, materiality shall be determined consistent with the general materiality guidelines promulgated by the Auditing Standards Board.