7 CFR § 1773.31 - Auditor's report on the financial statements.

---
identifier: "/us/cfr/t7/s1773.31"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1773.31 - Auditor's report on the financial statements."
title_number: 7
title_name: "Agriculture"
section_number: "1773.31"
section_name: "Auditor's report on the financial statements."
chapter_name: "RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE"
part_number: "1773"
part_name: "POLICY ON AUDITS OF RUS AWARDEES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "7 U.S.C. 901  7 U.S.C. 1921  7 U.S.C. 6941"
regulatory_source: "83 FR 19907, May 7, 2018, unless otherwise noted."
cfr_part: "1773"
---


# 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.

[88 FR 7565, Feb. 6, 2023]