Code of Federal Regulations Title 7. Agriculture § 7.1773.8 Audit date

(1) An auditee may request a change in the audit date by writing to the AA–PARA at least 60 days prior to the currently approved audit date, providing justification for the change.

(2) The time period between the prior audit date and the newly requested audit date must be no longer than twenty-three months.

(3) Comparative financial statements must be prepared and audited for the 12 months ending as of the new audit date and for the 12 months immediately preceding that period.