40 CFR 80.127 - Sample size guidelines.

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There are 9 Updates appearing in the Federal Register for 40 CFR 80. View below or at eCFR (GPOAccess)
§ 80.127 Sample size guidelines.
In performing the attest engagement, the auditor shall sample relevant populations to which agreed-upon procedures will be applied using the methods specified in this section, which shall constitute a representative sample.
(a) Sample items shall be selected in such a way as to comprise a simple random sample of each relevant population; and
(b) Sample size shall be determined using one of the following options:
(1) Option 1. Determine the sample size using the following table:
Sample Size, Based Upon Population Size
No. in population (N) Sample size
66 and larger 29
41-65 25
26-40 20
0-25 N or 19, whichever is smaller.
(2) Option 2. Determine the sample size in such a manner that the sample size is equal to that which would result by using the following parameters and standard statistical methodologies:
Confidence Level—95%
Expected Error Rate—0%
Maximum Tolerable Error Rate—10%
(3) Option 3. The auditor may use some other form of sample selection and/or some other method to determine the sample size, provided that the resulting sample affords equal or better strength of inference and freedom from bias (as compared with paragraphs (b)(1) and (2) of this section), and that the auditor summarizes the substitute methods and clearly demonstrates their equivalence in the final report on the audit.

Title 40 published on 2013-07-01

The following are only the Rules published in the Federal Register after the published date of Title 40.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-05-22; vol. 79 # 99 - Thursday, May 22, 2014
    1. 79 FR 29362 - Approval of States' Requests To Relax the Federal Reid Vapor Pressure Volatility Standard in Florida, and the Raleigh-Durham-Chapel Hill and Greensboro/Winston-Salem/High Point Areas in North Carolina
      GPO FDSys XML | Text
      ENVIRONMENTAL PROTECTION AGENCY
      Withdrawal of direct final rule.
      The direct final rule published at 79 FR 17889 on March 31, 2014, is withdrawn as of May 22, 2014.
      40 CFR Part 80

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United States Code

Title 40 published on 2013-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 40 CFR 80 after this date.

  • 2014-05-22; vol. 79 # 99 - Thursday, May 22, 2014
    1. 79 FR 29362 - Approval of States' Requests To Relax the Federal Reid Vapor Pressure Volatility Standard in Florida, and the Raleigh-Durham-Chapel Hill and Greensboro/Winston-Salem/High Point Areas in North Carolina
      GPO FDSys XML | Text
      ENVIRONMENTAL PROTECTION AGENCY
      Withdrawal of direct final rule.
      The direct final rule published at 79 FR 17889 on March 31, 2014, is withdrawn as of May 22, 2014.
      40 CFR Part 80