(a) Overview. In addition to the requirements in § 1090.1205, an auditor must keep records that include the information in this section.

(b) Auditors. An auditor must keep records of the following information:

(1) Documents pertaining to the performance of each audit performed under subpart S of this part, including all correspondence between the auditor and the fuel manufacturer.

(2) Copies of each attestation report prepared and all related records developed to prepare the attestation report.