7 CFR §1773.31
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.