Regulations last checked for updates: May 23, 2025

Title 40 - Protection of Environment last revised: Apr 23, 2028
§ 1090.175 - Auditors.
Link to an amendment published at 90 FR 4345, Jan. 15, 2025.

An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.

(a) Registration. An auditor must register with EPA under subpart I of this part.

(b) Reporting. An auditor must submit reports to EPA under subpart J of this part.

(c) Attest engagement. An auditor must conduct audits under subpart S of this part.

(d) Independence requirements. In order to perform an annual attest 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).

source: 85 FR 78469, Dec. 4, 2020, unless otherwise noted.
cite as: 40 CFR 1090.175