40 CFR § 1090.175 - Auditors.

---
identifier: "/us/cfr/t40/s1090.175"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 1090.175 - Auditors."
title_number: 40
title_name: "Protection of Environment"
section_number: "1090.175"
section_name: "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"
---


# 1090.175 Auditors.

An auditor that conducts an audit for a responsible party under this part must comply with the requirements of this section.

(a) *Registration.* An auditor must register with EPA under subpart I of this part.

(b) *Reporting.* An auditor must submit reports to EPA under subpart J of this part.

(c) *Attestation engagements.* An auditor must conduct audits under subpart S of this part.

(d) *Independence requirements.* In order to perform an annual attestation engagement under subpart S of this part, an auditor must meet the independence requirements in § 1090.55 unless they are a certified internal auditor under § 1090.1800(b)(1)(i).

[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4345, Jan. 15, 2025]