{"data":{"id":"us/45-cfr-1641.18","jurisdiction":"us","citation":"45 CFR 1641.18","heading":"Causes for removal.","body":"The debarring official may remove an IPA from performing audit services in accordance with the procedures set forth in this part upon a finding by a preponderance of the evidence that:\n(a) The IPA has failed significantly to comply with government auditing standards established by the Comptroller General of the United States, generally accepted auditing standards and/or OIG audit guidance as stated in the OIG Audit Guide for Recipients and Auditors, including the Compliance Supplement for Audits of LSC Recipients, and in OIG Audit Bulletins;\n(b) The IPA is currently debarred from contracting with any Federal agency or entity receiving Federal funds, including when the IPA has stipulated to such debarment;\n(c) The IPA's license to practice accounting has been revoked, terminated or suspended by a state licensing body or other organization with authority over IPAs;\n(d) The IPA has been convicted of any offense indicating a breach of trust, dishonesty or lack of integrity, or conspiracy to commit such an offense, and the conviction is final; or\n(e) The IPA has been found subject to a civil judgment for any action indicating a breach of trust, dishonesty or lack of integrity, or conspiracy to take such action, and the judgment is final.","path":["Title 45—Public Welfare","Subtitle B—Regulations Relating to Public Welfare","CHAPTER XVI—LEGAL SERVICES CORPORATION","PART 1641—DEBARMENT, SUSPENSION AND REMOVAL OF RECIPIENT AUDITORS","Subpart D—Removal"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"e7438c3358cc5ff19cc33710c3c8fb6b10772dcf66d4e119d8a8f212ce2906f8","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-1641.17","next":"us/45-cfr-1641.19"},"notice":"GroundRules: Original legal text. Not legal advice."}