7 C.F.R. § 1773.31

Current through October 31, 2024
Section 1773.31 - Auditor's report on the financial statements

The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.

7 C.F.R. §1773.31

83 FR 19907 , 7/6/2018; 88 FR 7565 , 5/8/2023