Auditors.

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) Attestation engagements. An auditor must conduct audits under subpart S of this part. (d) Independence requirements. In order to perform an annual attestation 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). [85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4345, Jan. 15, 2025]