{"data":{"id":"us-ia/iowa-code-476.75","jurisdiction":"us-ia","citation":"Iowa Code § 476.75","heading":"Audits required.","body":"The commission may periodically retain a nationally or regionally recognized independent auditing firm to conduct an audit of the transactions between a public utility and its affiliates. An affiliate transaction audit shall not be conducted more frequently than every three years, unless ordered by the commission for good cause. The cost of the audit shall be paid by the public utility to the independent auditing firm and shall be included in its regulated rates and charges, unless otherwise ordered by the commission for good cause after providing the public utility the opportunity for a hearing on the commission’s decision.","path":["Title XI - NATURAL RESOURCES (Ch. 455 - 485)","Chapter 476 - PUBLIC UTILITY REGULATION","Subchapter XI - PUBLIC UTILITY AFFILIATES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/476.75.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"4f3380dd07c81dc09e623ae3e30fac24d2075e8fd1cdd5b2abac3aa03a80df16","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-476.74","next":"us-ia/iowa-code-476.76"},"notice":"GroundRules: Original legal text. Not legal advice."}