{"data":{"id":"us/25-cfr-39.410","jurisdiction":"us","citation":"25 CFR 39.410","heading":"What qualifications must an audit firm meet to be considered for auditing ISEP administration?","body":"To be considered for auditing ISEP administration under this subpart, an independent audit firm must:\n(a) Be a licensed Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act;\n(b) Not be under investigation or sanction for violation of professional audit standards or ethics;\n(c) Certify that it has conducted a conflict of interests check and that no conflict exists; and\n(d) Be selected through a competitive bidding process.","path":["Title 25—Indians","CHAPTER I—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR","SUBCHAPTER E—EDUCATION","PART 39—THE INDIAN SCHOOL EQUALIZATION PROGRAM","Subpart D—Accountability"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-25.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:59Z","sha256":"ad62198ea779bc296d9b629dd93c9d7b8b1ec2d5527592110f97db0e7547901d","source_id":"us-cfr","stale":true,"prev":"us/25-cfr-39.409","next":"us/25-cfr-39.411"},"notice":"GroundRules: Original legal text. Not legal advice."}