[Code of Federal Regulations]

[Title 14, Volume 4]

[Revised as of January 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 14CFR248.2]



[Page 195]

 

                     TITLE 14--AERONAUTICS AND SPACE

 

   CHAPTER II--OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION 

                         (AVIATION PROCEEDINGS)

 

PART 248_SUBMISSION OF AUDIT REPORTS--Table of Contents

 

Sec. 248.2  Filing of audit reports.



    (a) Whenever any air carrier subject to Sec. 248.1 shall have 

caused an annual audit of its books, records, and accounts to be made by 

independent public accountants, such air carrier shall file with the 

Office of Airline Information, in duplicate, a special report consisting 

of a true and complete copy of the audit report submitted by such 

independent public accountants, including all schedules, exhibits, and 

certificates included in, attached to, or submitted with or separately 

as a part of, the audit report.

    (b) Each air carrier subject to Sec. 248.1 that does not cause an 

annual audit to be made of its books, records, and accounts for any 

fiscal year shall, at the close of such fiscal year file with the 

Board's Office of the Comptroller, as a part of its periodic reports, a 

statement that no such audit has been performed.



(Approved by the Office of Management and Budget under control number 

2138-0004)



[ER-1351, 48 FR 32756, July 19, 1983, as amended by ER-1362, 48 FR 

46265, Oct. 12, 1983; 60 FR 66725, Dec. 26, 1995]