25 C.F.R. § 571.12 Audit standards.
Title 25 - Indians
A tribe shall engage an independent certified public accountant to provide an annual audit of the financial statements of each gaming operation on Indian lands. Such financial statements shall be prepared in accordance with generally accepted accounting principles and the audit(s) shall be conducted in accordance with generally accepted auditing standards. Audit(s) of the gaming operation required under this section may be conducted in conjunction with any other independent audit of the tribe, provided that the requirements of this chapter are met.
Title 25: Indians
PART 571—MONITORING AND INVESTIGATIONS
Subpart D—Audits
§ 571.12 Audit standards.
