25 CFR § 39.410 - What qualifications must an audit firm meet to be considered for auditing ISEP administration?

---
identifier: "/us/cfr/t25/s39.410"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 39.410 - What qualifications must an audit firm meet to be considered for auditing ISEP administration?"
title_number: 25
title_name: "Indians"
section_number: "39.410"
section_name: "What qualifications must an audit firm meet to be considered for auditing ISEP administration?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "E"
subchapter_name: "EDUCATION"
part_number: "39"
part_name: "THE INDIAN SCHOOL EQUALIZATION PROGRAM"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "25 U.S.C. 13, 2008; Public Law 107-110, 115 Stat. 1425."
regulatory_source: "44 FR 61864, Oct. 26, 1979, unless otherwise noted. Redesignated at 47 FR 13327, Mar. 30, 1982."
cfr_part: "39"
---


# 39.410 What qualifications must an audit firm meet to be considered for auditing ISEP administration?

To be considered for auditing ISEP administration under this subpart, an independent audit firm must:

(a) Be a licensed Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act;

(b) Not be under investigation or sanction for violation of professional audit standards or ethics;

(c) Certify that it has conducted a conflict of interests check and that no conflict exists; and

(d) Be selected through a competitive bidding process.