Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 2 - Grants and Agreements |
Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
Chapter II - Office of Management and Budget Guidance |
Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
Subpart A - Acronyms and Definitions |
Acronyms |
§ 200.7 - Auditor.
Latest version.
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§ 200.7 Auditor.
Auditor means an auditor who is a public accountant or a Federal, state, local government, or Indian tribe audit organization, which meets the general standards specified for external auditors in generally accepted government auditing standards (GAGAS). The term auditor does not include internal auditors of nonprofit organizations.
[79 FR 75880, Dec. 19, 2014]