{"data":{"id":"us/40-cfr-1090.175","jurisdiction":"us","citation":"40 CFR 1090.175","heading":"Auditors.","body":"An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.\n(a) Registration. An auditor must register with EPA under subpart I of this part.\n(b) Reporting. An auditor must submit reports to EPA under subpart J of this part.\n(c) Attestation engagements. An auditor must conduct audits under subpart S of this part.\n(d) Independence requirements. In order to perform an annual attestation engagement under subpart S of this part, an auditor must meet the independence requirements in § 1090.55 unless they are a certified internal auditor under § 1090.1800(b)(1)(i).","path":["Title 40—Protection of Environment","CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY","SUBCHAPTER U—AIR POLLUTION CONTROLS","PART 1090—REGULATION OF FUELS, FUEL ADDITIVES, AND REGULATED BLENDSTOCKS","Subpart B—General Requirements and Provisions for Regulated Parties"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-40.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:04Z","sha256":"f69baa25f4d72ac763999b371843fca86f77ee5c785e7583f9ae3744b5841a0d","source_id":"us-cfr","stale":true,"prev":"us/40-cfr-1090.170","next":"us/40-cfr-1090.180"},"notice":"GroundRules: Original legal text. Not legal advice."}