[Code of Federal Regulations]
[Title 18, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 18CFR158.1]

[Page 543]
 
           TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES
 
  CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
 
PART 158_ACCOUNTS, RECORDS, AND MEMORANDA--Table of Contents
 
Sec. 158.1  Notice of deficiencies.




                   Adjustments of Accounts and Reports

Sec.
158.1 Notice of deficiencies.
158.2 Response to notification.
158.3 Facts and argument.
158.4 Form and style.
158.5 Verification.
158.6 Determination.
158.7 Assignment for oral hearing.
158.8 Burden of proof.

         Certification of Compliance With Accounting Regulations

158.10 Examination of accounts.
158.11 Report of certification.
158.12 Qualifications of accountants.

    Authority: 15 U.S.C. 717-717w, 3301-3432; 42 U.S.C. 7102-7352.

    Source: Order 141, 12 FR 8603, Dec. 19, 1947, unless otherwise 
noted.

                   Adjustments of Accounts and Reports


    If, as the result of an examination by a representative of the 
Commission of the accounts of a person subject to the Act and to the 
Commission's accounting requirements, or of an examination of any 
statement or report submitted by such person, it appears that the 
accounts, or any books or records pertaining to or in support thereof, 
are not being kept and maintained as required by the Commission, or that 
the statements or reports prepared and submitted are not in proper form, 
the failure or deficiency will be called to the attention of such person 
either formally or informally as the circumstances appear to warrant.