CFR›Title 46›Chapter II›Part 272›Subpart E ContainsSections 272.41–272.44CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Examination, Audit, Review and Appeal Procedures Sections 272.41 § 272.41 Requirements for examination and allocation of M&R expenses. 272.42 § 272.42 Audit requirements and procedures. 272.43 § 272.43 Review and appeal procedures. 272.44 § 272.44 Dates. Previous D Subpart D—Penalties