(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]