C.F.R. » Title 18 » CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY › SUBCHAPTER E—REGULATIONS UNDER NATURAL GAS ACT › PART 158—ACCOUNTS, RECORDS, MEMORANDA AND DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES

18 C.F.R. § 158.12

Qualifications of accountants

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The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before December 31, 1970, who are in fact independent. For example, an accountant will not be considered independent with respect to any person or any of its parents or subsidiaries in who he has, or had during the period of report, any direct financial interest. The Commission will determine the fact of independence by considering all the relevant circumstances including evidence bearing on the relationships between the accountant and that person or any affiliate thereof.

(Sec. 10, 52 Stat. 826; 15 U.S.C. 717i) [37 FR 26006, Dec. 7, 1972, as amended at 60 FR 53065, Oct. 11, 1995]
Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Columbia Riverkeeper v. United States Coast Guard, 761 F.3d 1084 (9th Cir. 2014).
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Columbia Riverkeeper v. United States Coast Guard, 761 F.3d 1084 (9th Cir. 2014). “See 18 C.F.R. §§ 158.12 , 157.21 (2009). Among other pre-filing steps, the applicant had to file a letter of intent and waterway suitability assessment with the captain of the port 2 of the zone in which the facility would be located, pursuant to 33 C.”
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