§ 1773.42 - Clearing accounts.

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§ 1773.42 Clearing accounts.

Cross Reference

Link to an amendment published at 88 FR 7566, Feb. 6, 2023.

The auditor's audit documentation shall support that the auditor tested all clearing accounts and that transactions selected for testing were reviewed for proper allocation between expense and capital accounts.

                    
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§ 1773.42 - Clearing accounts.

§ 1773.42 Clearing accounts.

Cross Reference