U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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]