View all text of Subpart D [§ 1773.30 - § 1773.37]
§ 1773.31 - Auditor's report on the financial statements.
The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.