40 CFR § 1090.1250 - Recordkeeping requirements for auditors.

---
identifier: "/us/cfr/t40/s1090.1250"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 1090.1250 - Recordkeeping requirements for auditors."
title_number: 40
title_name: "Protection of Environment"
section_number: "1090.1250"
section_name: "Recordkeeping requirements for auditors."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "U"
subchapter_name: "AIR POLLUTION CONTROLS"
part_number: "1090"
part_name: "REGULATION OF FUELS, FUEL ADDITIVES, AND REGULATED BLENDSTOCKS"
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. 7414, 7521, 7522-7525, 7541, 7542, 7543, 7545, 7547, 7550, and 7601."
regulatory_source: "85 FR 78469, Dec. 4, 2020, unless otherwise noted."
cfr_part: "1090"
---


# 1090.1250 Recordkeeping requirements for auditors.

(a) *Overview.* In addition to the requirements in § 1090.1205, an auditor must keep records that include the information in this section.

(b) *Auditors.* An auditor must keep records of the following information:

(1) Documents pertaining to the performance of each audit performed under subpart S of this part, including all correspondence between the auditor and the fuel manufacturer.

(2) Copies of each attestation engagement report prepared and all related records developed to prepare each report.

[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4357, Jan. 15, 2025]