Recordkeeping requirements for auditors.

(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 engagement report prepared and all related records developed to prepare each report. [85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4357, Jan. 15, 2025]