# Policy on Audits of REA Borrowers
> **US Department of Agriculture** · Final rule. · Published 1994-01-06 · Effective 1994-02-07 · 59 FR 657
## Document
- **Document number:** 94-196
- **Category:** other
- **Sub-agency:** US Department of Agriculture
- **Federal Register citation:** 59 FR 657
- **CFR reference:** 7 CFR 1773
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1994/01/06/94-196/policy-on-audits-of-rea-borrowers)
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