[Code of Federal Regulations] [Title 24, Volume 4] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 24CFR982.159] [Page 570] TITLE 24--HOUSING AND URBAN DEVELOPMENT CHAPTER IX--OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PART 982--SECTION 8 TENANT BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM--Table of Contents Subpart D--Annual Contributions Contract and PHA Administration of Program Sec. 982.159 Audit requirements. (a) The PHA must engage and pay an independent public accountant to conduct audits in accordance with HUD requirements. (b) The PHA is subject to the audit requirements in 24 CFR part 44. (Approved by the Office of Management and Budget under control number 2577-0169) [60 FR 34695, July 3, 1995, as amended at 60 FR 45661, Sept. 1, 1995]