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§ 1090.1250 Recordkeeping requirements for auditors.

40 CFR 1090.1250

Citation40 CFR 1090.1250
CorpusDaily eCFR
Displayed edition2026-09-18
Last updated2026-09-18

§ 1090.1250 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]

Authority42 U.S.C. 7414, 7521, 7522-7525, 7541, 7542, 7543, 7545, 7547, 7550, and 7601.
Source85 FR 78469, Dec. 4, 2020, unless otherwise noted.