CFR > Title 29 - Labor > SUBTITLE A—Office of the Secretary of Labor > PART 96—AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS > SUBPART D—Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements (§96.41 to §96.43) > 96.42—Audit standards.

96.42—Audit standards.

Surveys, audits, and examinations will conform to the Government auditing standards, issued by the Comptroller General of the United States, and guides issued by the Secretary. For purposes of meeting audit requirements under subparts A and C, only the standards for financial and compliance audits need apply.