24 CFR § 982.159 - Audit requirements.
---
identifier: "/us/cfr/t24/s982.159"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 982.159 - Audit requirements."
title_number: 24
title_name: "Housing and Urban Development"
section_number: "982.159"
section_name: "Audit requirements."
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
part_number: "982"
part_name: "SECTION 8 TENANT-BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 1437f and 3535(d)."
regulatory_source: "59 FR 36682, July 18, 1994, unless otherwise noted."
cfr_part: "982"
---
# 982.159 Audit requirements.
(a) The PHA must engage and pay an independent public accountant to conduct audits in accordance with HUD requirements.
(b) The PHA is subject to the audit requirements in 2 CFR part 200, subpart F.
(Approved by the Office of Management and Budget under control number 2577-0169)
[60 FR 34695, July 3, 1995, as amended at 60 FR 45661, Sept. 1, 1995; 80 FR 75943, Dec. 7, 2015]