other · US Department of Agriculture · Rule · Published 1994-01-06 · Effective 1994-02-07 · 59 FR 657
Document
Document number
94-196
Federal Register citation
59 FR 657
CFR reference
7 CFR 1773
Type
Rule
Action
Final rule.
Category
other
Sub-agency
US Department of Agriculture
Publication date
1994-01-06
Effective date
1994-02-07
USDA docket
Federal Register: January 6, 1994
Abstract
This final rule revises and clarifies a provision of the current regulation which requires a certified public accountant (CPA) to state whether an electric borrower has complied with certain provisions of its loan and security instruments. This final rule also incorporates the illustrative management letter issued by the American Institute of Certified Public Accountants in a Technical Practice Aid dated November 11, 1992.