CFR > Title 25 - Indians > CHAPTER I—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR > SUBCHAPTER E—EDUCATION (parts 30 to 47) > PART 39—THE INDIAN SCHOOL EQUALIZATION PROGRAM > SUBPART D—Accountability (§39.401 to §39.413) > 39.410—What qualifications must an audit firm meet to be considered for auditing ISEP administration?

39.410—What qualifications must an audit firm meet to be considered for auditing ISEP administration?

To be considered for auditing ISEP administration under this subpart, an independent audit firm must:
(a) Be a licensed Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act;
(b) Not be under investigation or sanction for violation of professional audit standards or ethics;
(c) Certify that it has conducted a conflict of interests check and that no conflict exists; and
(d) Be selected through a competitive bidding process.