[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: 18CFR158.10]

[Page 544]
 
           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. 158.10  Examination of accounts.

    All natural gas companies not classified as Class C or Class D prior 
to January 1, 1984 shall secure for each year, the services of an 
independent certified public accountant, or independent licensed public 
accountant (licensed on or before December 31, 1970), certified or 
licensed by a regulatory authority of a State or other political 
subdivision of the United States, to test compliance in all material 
respects of those schedules that are indicated in the General 
Instructions set out in the applicable Annual Report, Form No. 2 or Form 
No. 2-A, with the Commission's Uniform System of Accounts and published 
accounting releases. The Commission expects that identification of 
questionable matters by the independent accountant will facilitate their 
early resolution and that the independent accountant will seek advisory 
rulings by the Commission on such items. This examination shall be 
deemed supplementary to periodic Commission examinations of compliance.

[Order 581, 60 FR 53065, Oct. 11, 1995]